2006 (11) TMI 192

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mation of duty and permitting taking of credit again being a Revenue neutral exercise. However, penalty imposable, infraction of law being clearly established - E/1967/2006 - A/2120/2006-WZB/CIV/(SMB) - Dated:- 26-11-2006 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri R.S. Paranjape, Advocate, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order]. - This is a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... edit and utilize the same for future payment of education cess on clearance of the goods. Therefore, he prays for setting aside the order of the Commissioner (Appeals). 5. The learned DR submits that the proper course would 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X