Limitation under section 11B not applies to Cess on paper

Uniglobal Paper Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

Held that since Cess on Paper is not a duty of excise, the provisions of Section 11B of the Central Excise Act would not apply.

Facts-

Post issuance of show cause notice, appellant made payment of Education cess and Secondary & Higher Education Cess on Paper Cess. However, CBIC issued a Please become a Premium member. If you are already a Premium member, login here to access the full content.