TMI Blog2009 (2) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : M.V. Ravindran, Member (J) (Oral)]. C/Stay/07/2008 in C/18/2008 The issue is in this Stay Petition is relating to calculation of Education Cess. We do not find any merit for staying the impugned order. Hence, the revenue's application for stay is rejected. This appeal is listed for hearing along with Appeal No. C/624 & 626/2008 of the assessee. 2. All these appeals are direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calculating the Cess is a manner which is not construed by the Board. 6. On a careful consideration of the matter, we find that the learned Commissioner (A) while allowing the appeals filed by the respondent before him held as under. "Findings and order : I have carefully gone through the records of the case, grounds and submissions made during the personal hearing. It is pointed out that E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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