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TMI Blog2011 (9) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... non imposition of penalty. There being various case laws on the issue wherein it has been held that the Education Cess need not be paid on Paper cess - 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 - Appeal disposed off accordingly. - E/3061/2006 - - - Dated:- 7-9-2011 - MR.M.V. RAV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they have specifically mentioned in the last para as under: "But as amount of Education Cess on paper cess is small and CESTAT Order No.A/1316-1317/WZB/AHD/2008, dt.9.7.08 has been decided against us, we have paid the Education Cess on Paper Cess along with interest. The details of which are as follows: Thus, totally we have debited Rs.40,037/- as Education Cess from RG23 A Part II and Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f High Courts and different Tribunals as mentioned above." 7. It can be seen from the above that the assesee is not contesting levy of Education cess and are praying for leniency on imposition of penalty. 8. We find that since the assessee has already paid Education Cess along with interest, ld. Commissioner(Appeals)'s order to that extent is set aside. Since the assessee has already paid the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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