2014 (12) TMI 728

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....for the Respondent. ORDER This Civil Miscellaneous Appeal is filed at the instance of the Revenue as against the order of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Chennai [2006 (206) E.L.T. 1024 (Tri. - Chennai)], by raising the following substantial questions of law :- "(1) Whether the Department is entitled to collect Customs Educational Cess on Basic Cu....

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.... Reliance Industries Limited. On the admitted fact position that the assessee herein is covered by DEPB scheme and that the liability thereon is NIL, in other words, totally exempted from payment of duty, as per Notification No. 96/2004, dated 17-9-2004, the Tribunal held that question of levy of education cess as per Finance Act did not arise. 3. We have perused the decision of the Mumbai T....