2013 (1) TMI 352

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....DI for Opponent(s): 1, ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1. We have heard learned counsel Mr. R.J. Oza, assisted by learned counsel Ms. Mittal Gokani for the appellant and learned counsel Mr. D.K.Trivedi for the respondent. 2. This Tax Appeal has been filed under Section 35-G of the Central Excise Act, 1944 on the following two proposed substantial questions of la....

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....late Tribunal ('the Tribunal' for short). The Tribunal dismissed the appeal of the appellant on the ground that the benefit of utilization of credit of basic excise duty for payment of Education Cess could be allowed. It is necessary to extract Paragraph No.3 of order of the Tribunal, which is as under:- "3. I have considered the submissions. The very same issue had come up before this Tribu....