2006 (5) TMI 484

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..... t the following order of the Commissioner:- 5. I have gone through the facts of the case and submission made by the appellants in written as well as oral. The basic issue involved in the present appeal is that whether the appellants can be permitted to take Suo moto credit on their own, against the reversal made by them. From the records it is seen that the credit reversed on 4.6.98 relates .....

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..... ellants had contested the reversal of credit by way of a protest letter and took re-credit after further intimation vide letter dated 21.7.98, the same cannot be denied particularly when the Department has not issued any show cause notice to deny the credit taken originally. 6. In a case of similar nature (Mahle Migma Ltd.) 1 had already taken the view that the suo moto credit taken after intim .....

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