Commissioner of Central Excise, Chennai Vs. M/S. Wipro Infrastructure Engineering Ltd.

Commissioner of Central Excise, Chennai vs M/S. Wipro Infrastructure Engineering Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Apr 01, 2011

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Citation: sooperkanoon.com/943931
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice-President
Decided On: Apr 01, 2011
Case Number: Appeal No.E/580/2010 [Arising out of Order-in-Appeal No.40/2010 dated 28.06.2010 passed by the
Subject: Education

Case Summary

AI-generated summary - not the official court judgment text.

Education

Key legal issue: Education

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise, Chennai

Advocate For the Appellant: C. Rangaraju, SDR. For the Respondent: None.

Respondent

M/S. Wipro Infrastructure Engineering Ltd.

Excerpt

1. the issue in dispute is as to whether education cess is required to be paid once again after arriving at the aggregate value of customs duty. 2. i have heard learned sdr and perused the records - none appears for the respondents in spite of notice. i find that the issue stands settled in favour of the respondents by the decision of the tribunal sarla performance fibers ltd. vs commissioner of central excise, vapi [2010 (253) e.l.t.203 (tri.-ahmd.)] which decision has been followed by the commissioner (appeals) in the impugned order. i, therefore, see no reason to interfere with the same and accordingly uphold the impugned order and reject the appeal.

Full Judgment

1. The issue in dispute is as to whether education cess is required to be paid once again after arriving at the aggregate value of Customs duty.

2. I have heard learned SDR and perused the records - none appears for the respondents in spite of notice. I find that the issue stands settled in favour of the respondents by the decision of the Tribunal Sarla Performance Fibers Ltd. Vs Commissioner of Central Excise, Vapi [2010 (253) E.L.T.203 (Tri.-Ahmd.)] which decision has been followed by the Commissioner (Appeals) in the impugned order. I, therefore, see no reason to interfere with the same and accordingly uphold the impugned order and reject the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Commissioner of Central Excise, Chennai vs M/S. Wipro Infrast... Same Subject Education Same Judge The Honourable Ms. Jyoti Balasundaram, Vice-President

Education Has been