2018 (2) TMI 693

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. ORDER Per: Sulekha Beevi C.S. The brief facts of the case are that the respondents are 100% EOU, interalia engaged in the manufacture of ABDA, Plant Vitalizer, Avana and Neemazal, Pesticides etc. During the course of audit, it was noticed that the respondents have been clearing products to DTA viz., Neem Oil and Neem Cake which arose in the course of manufacture of pesticides under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngly. However, an amount of Rs. 1,62,645/- was held as not required to be paid by the respondents being the education cess component on the said demand as they had already paid the education cess on CVD. The original authority confirmed an amount of Rs. 57,74,578/- being the duty payable by the respondents along with interest and also imposed equal penalty. Being aggrieved by the reduction in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of charging education cess again does not arise. This position is settled in favour of assessee the case relied upon by the Ld. Counsel for the respondent and also seen followed by the adjudicating authority. Further in the respondent's own case, in the recent decision, the Tribunal has held the issue in favour of the respondents. The relevant portion of the said decision is reproduced as under....