2018 (5) TMI 619

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..... thereunder, would be applicable for any dispute arising on levy and collection of education cess - the lower authorities should have issued a show cause notice to appellant before proceeding ahead in the matter. The appeal is disposed of by way of remand to the Adjudicating Authority to reconsider the issue afresh - appeal allowed by way of remand. - C/278/2009 - A/30461/2018 - Dated:- 21-2-2 .....

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..... we do find that the Adjudicating Authority in the Order-in-Original dated 18.01.2008 specifically proceeds ahead for confirmation of education cess based upon a letter written by the appellant herein contesting demand of education cess. There is no issuance of any show cause notice to the appellant. The provisions of Finance Act, (2) 2004 relating to levy of education cess on excisable goods provi .....

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