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2011 (7) TMI 462 - CESTAT, AHMEDABADDispute in the present appeal relates to the education cess - Board circular No.345/2/2004-TRU, dt.10.8.04 - since Paper Cess is levied by the Ministry of Industry under the IDR Act, 1951, it is not a duty levied by the Department of Revenue, and hence no education cess could be charged on the same - while calculating the education cess, paper cess levied by the Department of Industrial Development , Ministry of Commerce & Industries, is not required to be taken into consideration - Decided against revenue.
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