2013 (12) TMI 1142

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....daran; When these stay petitions were called out, learned counsel submits that the issue involved in these cases is regarding utilization of Cenvat credit in basic excise duty for discharge of Education Cess and Secondary and Higher Education Cess by debiting the same in RG 23A Part-II. She would submit that in an identical issue in respect of the very same assessee for an earlier period, this Be....

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....2, in the appellant's own case, we have granted an unconditional stay in an identical issue by following the judgment of Hon'ble High Court of Punjab & Haryana in the case of Malwa Industries Limited 2010 (251) ELT 32 (P&H). 4. As regards the submissions made by learned departmental representative that the principle Bench has taken a view in the case of Bharat Box Factory Limited (supra), we find....