9911796707
TMI Blog2011 (9) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; 2. None appeared for the respondents. Written submissions have been filed by the assessee for our consideration, which are taken on record. 3. Heard the ld.SDR. 4. The issue involved in this case is whether the Education Cess is leviable on paper cess which is leviable under the Industries (Development and Regulation) Act, 1951. 5. Ld. Commissioner(Appeals) has relied upon the Board's Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.40,037/- c) Interest e-payment on 7.4.2009 Ch.No.31 Rs.15,664/- d) Interest e-payment on 7.4.2009 Ch.No.32 Rs. 4,584/- ------------- Rs.20,248/- Copies of the letter dt.7.4.09 - Rs.30,521/- + Rs.14,664/- and letter dt.7.4.09, Rs.9,516/- + Rs.4,584/- written to the Range office after making payment as mentioned above are enclosed herewith. Prayer: As we have already debited th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position of penalty on the assessee. 9. In view of the foregoing, appeal filed by the Revenue is partly allowed to the extent of confirmation of demand of duty along with interest, which has already been paid by the assessee. The penalty imposed by the adjudicating authority is liable to be set aside. To that the impugned order is upheld. 10. Appeal is disposed of as indicated hereinabove. (Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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