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2016 (6) TMI 145

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.... (AR) For the Respondent : Shri Raghavan Ramabhadran, Advocate ORDER Law is well settled that what that is not due to the State should not be collected. Here is a case where cess was levied at the time of adjudication which was held to be unconstitutional and not leviable by the Apex Court in the case of Commissioner of Central Excise Vs. Tata Iron and Steel Co. Ltd. 2003 (154) ELT 343 (S....