2011 (11) TMI 568

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....the Appellant. Shri Ganesh Haavanur, SDR, for the Respondent. ORDER In these appeals filed by the assessees, the short-question arising for consideration is whether Education Cess under Section 93(1) of the Finance (No. 2) Act, 2004 is leviable on jute cess levied under Section 3 of the Jute Manufacturers Cess Act, 1993 for the periods of dispute. After hearing both sides, we note that, i....