2013 (10) TMI 1498

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....r (AR) For the Respondent JUDGEMENT Education Cess and Secondary & Higher Education (SHE) Cess taken as credit amounting to ₹ 1,76,888/- during the period from August 2006 to March 2011 has been denied and demanded with interest and penalty equal to the demand has been imposed. 2. Learned counsel on behalf of appellant submits that supplier while paying the Sugar cess had also discharged ....