2017 (8) TMI 900

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....wani, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra This appeal is filed against the Order-in-Appeal No.184/2013(Raj)Central Excise/AK/Commr(A)/Ahd dated 25.4.2012 passed by the Commissioner (Appeals I), Central Excise, Ahmedabad. 2. Briefly stated the facts of the case are that during the relevant period i.e. January 2011 to March 2011, the appellant had utilized the CENVA....

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....on Cess and Secondary & Higher Education Cess is no more res integra and is covered by the judgment of the Hon'ble Gujarat High Court in the case of C.C.E. & S.Tax, Vapi vs. Madura Industries Textiles - 2012 - TIOL - 1094 - HC - AHM - CX and also, by the Hon'ble Gauwati High Court in the case of UOI Vs. Kamakhya Cosmetics & Pharmaceutical Pvt. Ltd. - 2015 (323) ELT 33 (Gau.). Further, he has submi....

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....Advocate for the appellant submitted that the judgment in the case of Dharmapal Satyapal Ltd.'s case (supra) has been subsequently recalled by Hon'ble Gauhati High Court following the ratio laid down in Kamakhya Cosmetics & Pharmaceutical Pvt. Ltd.'s case which is reported as Dharmapal Satyapal Ltd. - 2015 (323) ELT 55 (Gau.). 8. Heard both sides and perused the record. I find that the issue is....