MANU/CS/0445/2008

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH, AHMEDABAD

Decided On: 02.12.2008

Appellants: Sarla Polyester Ltd. Vs. Respondent: Commissioner of Central Excise

Hon'ble Judges/Coram:
Archana Wadhwa (J) and B.S.V. Murthy (T), Members

ORDER

Archana Wadhwa, Member (J)

1. Appearing in support of the application, learned Advocate submits that earlier order of the Tribunal holding against them is set aside by the Hon'ble High Court of Bombay and the matter stands remanded to Tribunal for fresh decision. As such, he prays for listing the appeal. It is also seen that the Hon'ble High Court has observed that "the Tribunal shall, before deciding the appeal, consider the question whether in view of importance and likely far reaching effect of their decision, it will be appropriate to issue a general notice enabling any person, who may be adversely affected, being given an opportunity of being heard."

2. In view of the above, we fix the appeal for disposal on 19-2-2009. Hearing notice would also be put on the Notice Board with invitation to public at large to assist the Bench. The issue required to be decided is whether Education Cess is required to be paid by a 100% EOU in respect of the clearance effected in DTA. The miscellaneous application is disposed off accordingly.

(Dictated and pronounced in Court)

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