2004 (11) TMI 156

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..... gned order vide which the Commissioner (Appeals) has allowed the credit amount of Rs. 24,000/- to the respondents. 2. Learned SDR has contended that suo motu credit of the disputed amount could not be taken by the respondents without due intimation to permission from the Department. He has referred to the provisions of Rule 173-I(4) of the Rules and Board's Circular No. 249/83/96-CX., dated 11-10 .....

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..... nal's judgment in the case of Tide Water Oil Company v. C.C.E., Chennai [2002 (52) RLT 463] wherein in similar circumstances, the credit of the excess paid duty to the assessee was allowed. The provisions of Rule 173-I(4) and the above Board's Circular, have no application to the case of the respondents. 3. Consequently, the impugned order is upheld and the appeal of the Revenue is dismissed.
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