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2005 (12) TMI 95 - SC - Central ExciseWhether the Appellant had complied with the provisions for taking credit in terms of sub-rule (8) of Rule 56A of the Rules or not if it was not otherwise entitled thereto? Held that:- It is now a well-settled principle of law that wrong mentioning of a section would not be a ground to refuse relief to an assessee if he is otherwise entitled thereto. While setting aside the order of all the authorities as well as the Tribunal, remit the matter back to the Assistant Commissioner for his determination as to whether the Appellant herein was entitled to take the credit in terms of sub-rule (8) of Rule 56A of the Rules or not. It would be open to the Appellant herein to show that it was so entitled. For the aforementioned purpose, thus, it is necessary that the claim of the Appellant be considered afresh by the Assistant Commissioner of Excise. The Appeal is allowed and the impugned judgments are set aside with the aforementioned directions.
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