Fresh demand for already-paid education cess was unsustainable where the liability had been discharged earlier.

Education cess and Secondary and Higher Secondary Education Cess, if already paid pursuant to the earlier Assistant Commissioner's order, could not be demanded again through a fresh show cause notice. The operative point was that a subsequent demand for the same discharged liability is unsustainable when the amounts have already been deposited for the relevant period. On that basis, the fresh demand was held invalid and the impugned order was set aside.

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Issues: Whether education cess and Secondary and Higher Secondary Education Cess, already paid pursuant to the Assistant Commissioner's order, could again be demanded by issuance of a fresh show cause notice.

Analysis: The appellant's case was that the amounts in question had already been deposited immediately after the Assistant Commissioner's order for the relevant period. If that factual position was correct, the same sum could not be recovered again by initiating a fresh demand proceeding, as the subsequent notice would amount to a demand of an amount already discharged.

Conclusion: The fresh demand was held unsustainable and the impugned order was set aside, resulting in relief to the appellant.

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