2010 (2) TMI 231

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....thy]. - The appellant paid Education Cess for utilizing the Cenvat Credit of basic excise duty available in the Cenvat credit account. Consequently, duty was demanded and penalty was imposed. On an appeal filed by the respondent, the Commissioner (Appeals) allowed the appeal and hence the Revenue is in appeal. 2. Learned SDR submits that the Commissioner (Appeals) has relied upon the decision o....