COMMISSIONER OF CUSTOMS Vs. PASUPATI ACRYLON LTD.

JUDGEMENT

(1.) These appeals arise out of similar background and involve identical questions of law. They have been heard together and would be disposed of by this common order. Facts may be narrated as emerging in Tax Appeal No. 353/2011. The respondent-company is engaged in the business of exports. The respondent had filed five bills of entries in the months of February and March, 2006 seeking imports of certain goods and claiming benefit of Exemption Notification No. 32/2005-Cus. : /2005 from payment of customs duty. The Assessing Officer though accepted the claim for exemption from payment of customs duty and additional duty, demanded Education Cess on CVD and customs duty also. He debited such amount from the accounts of the assessee.

(2.) Being aggrieved by such order of the Assessing Officer, the assessee appealed to the Commissioner (Appeals). Commissioner (Appeals) allowed the appeal and set aside the action of the Assessing Officer levying Education Cess on the imports made by the respondent by his order dated 24-4-2006.

(3.) The Revenue thereupon approached the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal', for short). The Tribunal relying on the decision of the Bombay Bench of the Tribunal in case of C.C., Mumbai v. Reliance Industries Ltd., 2005 188 ELT 449 rejected the Revenue's appeal holding that the Commissioner (Appeals) committed no error in deleting the levy of Education Cess.