https://www.taxtmi.com/caselaws?id=245423 A prima facie interpretation of Section 93 of the Finance Act, 2004 supported the appellant's contention that education cess had to be computed on the aggregate of duties of excise, and not by including amounts of cess levied under other Ministries. On that basis, the Tribunal found a fit case for waiver of pre-deposit of duty, interest and penalty, and stayed recovery pending appeal. en-us Wed, 23 May 2012 00:00:00 +0530 Sat, 29 Mar 2014 10:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245423 A prima facie interpretation of Section 93 of the Finance Act, 2004 supported the appellant's contention that education cess had to be computed on the aggregate of duties of excise, and not by including amounts of cess levied under other Ministries. On that basis, the Tribunal found a fit case for waiver of pre-deposit of duty, interest and penalty, and stayed recovery pending appeal. Case-Laws Central Excise Wed, 23 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245423