2017 (3) TMI 1140

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....pondent ORDER The appellant namely M/s B.S. Patel is in appeal against the Order-in-Appeal no. 416 to 422/2011, dated 18.10.2011 passed by the Commissioner (Appeals) of Central Excise and Customs, Indore. In the impugned Order-in-Appeal, the Commissioner inter alia has held as under:- i. Bidi cess is leviable under Section 3 of the "Beedi Workers Welfare Cess Act, 1976". ii. From the a....

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....f the appellants, Shri Pradeep Ashwa, Chartered Accountant has sent the communication dated 29.10.2016 stating that the appellant does not want to attend personal hearing fixed for 10.11.2016 and request for the decision in the matter on the basis of submissions made in the appeal. The main submissions of the appellant in the appeal memorandum and the communication dated 29.10.2016 are as under: ....

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....15) E.L.T. 612 (Tri. Del.). c. Commr. of C. Ex. & Cus., Visakhapatnam Vs. Andhra Pradesh Fibre Ltd. 2013 (298) E.L.T. 428 (Tri.- Bang). 3. The Ld. AR reiterates the findings given in the impugned order. 4. After having carefully considered the facts on record and the submission of both the sides, the issue is clear, that Education cess (EC) and Secondary Higher Education Cess (SHEC)....