https://www.taxtmi.com/caselaws?id=333281 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. en-us Mon, 22 Aug 2016 00:00:00 +0530 Sat, 08 Oct 2016 13:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333281 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. Case-Laws Central Excise Mon, 22 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333281