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2012 (11) TMI 434 - AT - Central ExcisePenalty - Area based exemption - whether the Education Cess and secondary and higher Education Cess would get covered under the said notification so as to result in automatic refund to the assessee – Held that:- During the relevant period i.e. January, 2008 to April, 2008, declaration of law by the Tribunal was in favour of the assessee. It was only subsequently in 2009 that the earlier order of the Tribunal was overruled by Division Bench and it was held that the assessee located in the area of Jammu and Kashmir would not get the benefit of Notification No. 56/2002 in respect of Education Cess and secondary and Higher Education Cess - when there are divergent views of the higher authorities on the issue and assessees act on the basis of said views, therefore cannot be held guilty for mala fide breach – penalty set aside - in favour of assessee
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