2008 (5) TMI 50

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..... ation Cess amount – since assessee has agreed to correct the entries in PLA by depositing the same amount under the head of Education Cess and crediting back the amount of Cess paid from the basic excise duty account, appellant cannot be held liable for payment of Education Cess again - E/186/2008 - A/1016/2008-WZB/AHD - Dated:- 12-5-2008 - Ms. Archana Wadhwa, Member (J.) Shri S.J. Vyas, .....

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..... nue, I find that admittedly the appellant has paid Education Cess out of the amount so deposited by them, though the said amount was deposited under accounting head of basic excise duty, the appellant cannot be held liable for payment of Education Cess again. Ld. Advocate however has agreed to correct the entries in PLA by depositing the same amount under the head of Education Cess and crediting b .....

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