CLARIS LIFESCIENCE LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) As common question of law and facts arise in this group of petitions, they are disposed of by this common judgment and order. In all these petitions respective petitioners have prayed for an appropriate writ, direction and order, more particularly, writ of prohibition prohibiting the respondents, their servants and agents from taking any action against the respective petitioner companies for recovering and collecting Education Cess as well as Secondary and Higher Education Cess on the excise duty calculated as an amount equal to the Custom Duty leviable on similar goods if imported in India in case of DTA clearances made by the respective petitioner companies.

(2.) Shri Dave, learned advocate for the respective petitioners has heavily relied upon the decision of this Court in the case of Claris Lifesciences Ltd. v/s. Union of India : 2013 (298) ELT 45 as well as in the case of Claris Lifesciences Ltd. v/s. Union of India : [2013] 42 GST 180/ : 39 taxmann.com 66 (Guj.). Relying upon the aforesaid decisions, it is submitted that the similar show cause notices issued by the department have been set aside by the Division Bench of this Court.

(3.) Shri Y.N. Ravani, learned advocate has appeared on behalf of the department. It is submitted that as such the department and the Central Government does not accept the correctness of the view of the Tribunal, and wishes to carry the matter further. It is submitted that as such against the decision of the learned Tribunal, upon which, reliance has been placed by the respective petitioners, the department did challenge the same before the Hon'ble Supreme Court, however the Hon'ble Supreme Court dismissed the appeal/SLP on the ground of limitation. It is submitted that therefore, in the subsequent proceedings, it will always be open for the department to challenge the decision before the Hon'ble Supreme Court.