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TMI Blog2011 (7) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... calculating the education cess, paper cess levied by the Department of Industrial Development , Ministry of Commerce & Industries, is not required to be taken into consideration - Decided against revenue. - E/195/2010; - - - Dated:- 1-7-2011 - Mrs. Archana Wadhwa, J. Shri Paritosh Gupta, Adv. for assessee. Shri J.S. Negi, SDR for Revenue. Per: Mrs. Archana Wadhwa: Being agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Revenue. The appellants submitted that since Paper Cess is levied by the Ministry of Industry under the IDR Act, 1951, it is not a duty levied by the Department of Revenue, and hence no education cess could be charged on the same. The Commissioner(Appeals), apart from relying upon the above clarification of the Board also took into consideration the Tribunal s decision in the case of Sahka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evied by Ministry of Consumer Affairs, Food Public Distribution and not by Ministry of Finance. Identical dispute is involved in the present appeal i.e. as to whether the education cess is to be calculated on paper cess leviable under IDR Act, 1951 and not by Ministry of Finance. As such, the ratio of law decided in the case of Sahkari Khand Udyog Mandli Ltd. is similar to the one involved in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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