2011 (9) TMI 340

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....sp; 2. None appeared for the respondents. Written submissions have been filed by the assessee for our consideration, which are taken on record. 3. Heard the ld.SDR. 4. The issue involved in this case is whether the Education Cess is leviable on paper cess which is leviable under the Industries (Development and Regulation) Act, 1951. 5. Ld. Commissioner(Appeals) has relied upon the Board's Cir....

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....s.40,037/- c) Interest e-payment on 7.4.2009 Ch.No.31 Rs.15,664/- d) Interest e-payment on 7.4.2009 Ch.No.32 Rs.  4,584/-   ------------- Rs.20,248/- Copies of the letter dt.7.4.09 - Rs.30,521/- + Rs.14,664/- and letter dt.7.4.09, Rs.9,516/- + Rs.4,584/- written to the Range office after making payment as mentioned above are enclosed herewith. Prayer: As we have already debited the....