2006 (11) TMI 192

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.... :        Shri R.S. Paranjape, Advocate, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. P-II/044/2006 dated 28-2-2006. 2. Heard both sides. It was felt that the appeal itself can be finally disposed of and accordingly pre-deposit is waived and appeal taken up ....

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....have been to follow the law and use the credit of education cess only for paying duty on education cess. If this is condoned this may lead to unintended mis-use by the assessees in the field. 6. I have carefully considered the rival submissions. I take note of the fact that the mistake has happened during the initial days of introduction of education cess. It is true that credit on educat....