Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2002 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (5) TMI 172 - CEGAT, KOLKATAExtract: .......round on which credit has denied is late filing of the same. By applying the ratio of the above decisions and the Board s clarification, the same ground cannot be made the basis for denial of the credit. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellants. Stay Petition also gets disposed of.
|