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2008 (7) TMI 1016 - AT - Central ExciseEducation Cess on paper cess - Held that: - paper cess is nothing but a duty of excise and levied as well as collected only in the name of cess for the purpose of development of industries under Industries (Development and Regulation) Act, 1951 on paper and paper boards - Once it is established that paper cess being paid by the paper industries is an excise duty in the eyes of law, it must be included with the other excise duty (B.E.D., S.E.D., Cess etc.) while calculating the correct amount of education cess @ 2% as prescribed, under Central Excise Law - appeal allowed - decided in favor of Revenue.
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