CLARIS LIFESCIENCES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocates for the parties for final disposal of the petition. Petitioners have challenged order dated 13-7-2012 passed by the Deputy Commissioner of Central Excise, Ahmedabad.

(2.) This challenge arose in following factual background:-

(3.) It is the case of the petitioners that the petitioners have been paying as excise duty, the sum total of duties of Customs and Education Cess as well as Secondary and Higher Education Cess on the basic Customs duty leviable on similar medicines imported into India. However, the dispute of the Department is regarding calculation of the excise duty leviable on the clearances made by the petitioners as EOU to the domestic tariff area suggesting that Education Cess as well as Secondary and Higher Education Cess are leviable on sum total of the customs duties and above cesses. In other words, the case of the Department is that the Education Cess and Secondary and Higher Education Cess to be computed second time would be inclusive of the customs duty and such cesses. Previously, such issue was raised by the Department against the petitioners. The adjudicating authority having ruled against the petitioners, the matter was carried further in appeal. Finally, the Customs, Excise & Service Tax Appellate Tribunal, ("the Tribunal" for short) in the case of this very petitioners ruled in favour of the petitioners by an order dated 21-6-2010. In such order, the Tribunal held and observed as under:-