Whether the goods manufactured by hundred percent EOU when sold in India can be subjected to levy of Education Cess under the Central Excise Act?

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CENTRAL EXCISE APPEAL NO. 96 OF 2008 Sarla Performance Fibers Ltd. Vs The Commissioner of Central Excise & Customs Dated: 20th August, 2008 J U D G M E N T: 1. By consent of parties the appeal is heard finally. 2. The question that arises for consideration in this appeal is whether the goods manufactured by hundred percent EOU (Export-Oriented Undertaking) when sold in India can be subjected to levy of Education Cess under the Central Excise Act. 3. We have heard the learned Counsel appearing for both sides.  It, prima facie, appe...