2024 (5) TMI 1052

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....for the Appellant Shri R.K. Agarwal, Superintendent (Authorised Representative) for the Respondent ORDER The revenue filed the present appeal against order in appeal No. AHM-EXCUS-001-APP-072-07402016-17 dated 27.03.2017 whereby the Learned Commissioner (Appeals) set aside the Revenue's appeal which was filed against the orders in original dated 15.04.2016 and 12.04.2016. 1.1 The issue....

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....f the respondent submits that both the lower authorities have followed the judgments of this Tribunal in the case of Sarla Performance Fibres Ltd. 2010 (253) ELLT 203 (Tri. Amd.), following the same in the appellant's own case for the earlier period, the appeal was allowed reported at Meghmani Dyes & Intermediates Ltd. 2014 (306) ELT 658 (Tri. Amd.) and which was upheld by the Hon'ble Supreme Cour....

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....en though in the matter the issue in hand is pending before Hon'ble Supreme Court in case of Sarla Performance Fibers Limited, there is no stay granted to the Revenue. Moreover, in the appellant's own case following the decision of Sarla Performance Fibres Limited (supra), this Tribunal has passed the order in their favour and the same was upheld by the Hon'ble Supreme Court. The Tribunal order is....

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....ivalent to Central Excise duty leviable on the like goods has been worked out, question of levying Education Cess separately in respect of clearances by 100% EOU to DTA does not arise. In view of the above, we allow the stay petitions and take up the appeals for final decision since the issue involved has already been settled by the decision of this Tribunal cited above. Since the matter is covere....