2014 (8) TMI 254

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....J. Oza ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. Feeling aggrieved and dissatisfied with the impugned common order dated 11/11/2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Appeal Nos.E-10634 to 10636 of 2013, revenue has preferred all these Tax Appeals with the following proposed substantial substantial questions of law : ....

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.... leviaable under Section 93(1) of the Finance Act, 2004, upon the 100% EOU in clearances in DTA? [D] Whether in the facts and circumstances of the case, the Tribunal has committed the substantial error of law in holding that the notification No.23/03 CE dated 31/3/2003 of the CBEC is the subordinate piece of legislation and therefore, not to be acted upon, over and above the statutes?" 2. Ha....

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.... appeal would not be maintainable before this Court and the appeal would be maintainable before the Hon'ble Supreme Court. In the said decision, the Division Bench has observed as under :- "With above discussion, if we revert back to the facts of the case, as already noted, the dispute between the parties and which came to be settled by the Tribunal by the impugned order is with respect to ....

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....stand, such education cess would be excluded. In any case, it would have a direct bearing on the rate at which manufacturers should pay the excise duty on their clearances in the DTA from EOU Units. In that view of the matter, we are of the opinion that the respondents' preliminary objection is required to be upheld. All Tax Appeals are dismissed." 3. In view of the above decision of the....