https://www.taxtmi.com/caselaws?id=166213 Denial of proforma credit was unsustainable where the assessee had acted on permission granted by the departmental authority for transfer of credit from the predecessor unit and had complied with the prescribed procedure. The rejection rested only on the view that such permission could be granted by the Collector, not the Assistant Collector, but no fault was found on the assessee's part. In these circumstances, disallowance of credit was treated as inequitable, and the transfer should have been confirmed in the interest of justice. The appeal thus succeeded for the assessee. en-us Tue, 26 Jul 1983 00:00:00 +0530 Fri, 29 Aug 2014 11:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166213 Denial of proforma credit was unsustainable where the assessee had acted on permission granted by the departmental authority for transfer of credit from the predecessor unit and had complied with the prescribed procedure. The rejection rested only on the view that such permission could be granted by the Collector, not the Assistant Collector, but no fault was found on the assessee's part. In these circumstances, disallowance of credit was treated as inequitable, and the transfer should have been confirmed in the interest of justice. The appeal thus succeeded for the assessee. Case-Laws Central Excise Tue, 26 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166213