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2016 (12) TMI 1851 - AT - Central ExciseLevy of Education cess in addition to duty under the compounded levy scheme - HELD THAT:- The issue decided in the case of Commissioner Central Excise, Jaipur-II Vs. Shri Ram Steel Industries [2010 (7) TMI 416 - CESTAT, NEW DELHI] where it was held that education cess and higher education cess cannot be said to be part of the compounded levy determined under the compounded levy scheme in terms of Notification No. 34/2001-C.E., dated 28-6-2001 read with Rule 15 of the said Rules, and Education Cess to be levied on compounded levy. Demand upheld - appeal allowed - decided in favor of Revenue.
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