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2008 (5) TMI 50 - AT - Central ExciseInterest and penalty - appellant has paid Education Cess out of the amount paid as basis excise duty vide TR-6 challans – revenue contend that correct head of account in TR-6 challans was not mentioned for the Education Cess amount – since assessee has agreed to correct the entries in PLA by depositing the same amount under the head of Education Cess and crediting back the amount of Cess paid from the basic excise duty account, appellant cannot be held liable for payment of Education Cess again
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