2012 (11) TMI 434

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....Appellant. Shri I. Baig, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J) (for the Bench) (Oral)]. -  As the appellants have deposited the entire duty of Rs. 1,73,204/-, we dispense with the condition of pre-deposit of penalty and proceed to decide the appeal itself inasmuch as a short issue is involved. 2. The appellants is a unit situated in the area of Jamm....

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....on to Single Member Bench order of the Tribunal in Bharat Box v. C.C.E. - 2007 (214) E.L.T. 534 (Tri.-Del.) laying down that Education Cess would be covered by Notification No. 56/2002. He however, fairly agrees that said decision was overruled by the Division Bench of the Tribunal in the case of C.C.E., Jammu v. Jindal Drugs Ltd. reported as [2011 (267) E.L.T. 653 (Tri.-Del.)]. As such, he submit....

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....id cess, inasmuch as the law was in their favour during the relevant period. For the above proposition, he placed reliance on the Tribunal decision in the case of Shobha Digital Lab v. C.C.E., Bhopal [2011 (24) S.T.R. 430 (Tri.-Del.)] laying down that when there are divergent views of the higher authorities on the issue and assessees act on the basis of said views, therefore cannot be held guilty ....