2012 (10) TMI 74

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....ssee Shri J. Nagori, A.R.: for the Revenue Per: M.V. Ravindran: These Stay Petitions and appeals are directed against Order-in-Original No.27 & 28 DEM/VAPI/2011, dt.29.11.2011.   2. Since the issue involved in both these cases is identical and in respect of same assessee having two different units, these are being disposed by a common order. The issue involved in these cases is re....

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....ty has erred in not granting the credit of education cess and secondary/higher secondary cess on the ground that the notification allowing credit on these two cess was issued on 07.02.2009.   6. Ld.D.R., on the other hand, would submit that the adjudicating authority had not considered these submissions made by the appellant as such submissions were not made. On specifically pointed out to....