2012 (1) TMI 177

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....   For the Respondent : None   ORDER (Per : MR. AKIL KURESHI, J.) Department is in appeal against the judgment of the Tribunal dated 15.2.2011 raising following questions for our consideration : "I. Whether in the facts and the circumstances of the case, the Ld. Tribunal is justified in the eye of law, and has committed the substantial error of law, in holding that the edu....

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....ss payable on basic customs duty plus education cess and countervailing duty inclusive of education cess which the respondent assessee has already paid on its clearance of goods from the export oriented unit to domestic operation area. Under identical circumstances, we had held in Tax Appeal No.2012 of 2010 and connected appeals that appeal would not be maintainable before the High Court in vie....

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....al of the said provision, it can be seen that an appeal against the decision of the Appellate Tribunal would lie before the High Court unless it is an order relating among other thing to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment. Since admittedly we are not concerned with the value of goods for the purpo....

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.... such rate of duty of excise. Expression "any question having a relation to the rate of duty" is a wide one. 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 the question whether the manufacturers are required to pay education cess on the comp....