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    <title>2011 (11) TMI 802 - GAUHATI HIGH COURT</title>
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    <description>A review is maintainable where an earlier order was passed on a mistaken understanding of the controversy. The High Court found that the writ petition had not been covered by prior CENVAT credit rulings on National Calamity Contingency Duty and Education Cess, but instead raised the distinct question whether CENVAT credit of Basic Excise Duty could be used to pay Education Cess. Because the earlier order proceeded on the wrong issue, it was recalled and the matter was directed to be considered independently on its own merits.</description>
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    <pubDate>Thu, 03 Nov 2011 00:00:00 +0530</pubDate>
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      <description>A review is maintainable where an earlier order was passed on a mistaken understanding of the controversy. The High Court found that the writ petition had not been covered by prior CENVAT credit rulings on National Calamity Contingency Duty and Education Cess, but instead raised the distinct question whether CENVAT credit of Basic Excise Duty could be used to pay Education Cess. Because the earlier order proceeded on the wrong issue, it was recalled and the matter was directed to be considered independently on its own merits.</description>
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