https://www.taxtmi.com/caselaws?id=801016 Education Cess and Secondary and Higher Education Cess on Tea Cess were calculated at factory despatch and accounted for as garden expenditure. Month-wise payment particulars and a Chartered Accountant's certificate evidenced that the cess was paid in the normal course and was not recovered from buyers. Payment of the cess was thereby established for the relevant period. en-us Mon, 12 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801016 Education Cess and Secondary and Higher Education Cess on Tea Cess were calculated at factory despatch and accounted for as garden expenditure. Month-wise payment particulars and a Chartered Accountant's certificate evidenced that the cess was paid in the normal course and was not recovered from buyers. Payment of the cess was thereby established for the relevant period. Case-Laws Central Excise Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801016