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    <title>Appellant&#039;s Suo Moto Credit on Excess Debited Found Erroneous; Initial Entry Error Not a Double Credit Case.</title>
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    <description>Suo moto credit taken on excess credit debited by appellant - the allegation by the department is erroneous for the reason that for the second time, the appellants have taken the credit only because they had made a wrong book entry at the initial stage. This does not amount to availing credit for second time.</description>
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      <title>Appellant&#039;s Suo Moto Credit on Excess Debited Found Erroneous; Initial Entry Error Not a Double Credit Case.</title>
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      <description>Suo moto credit taken on excess credit debited by appellant - the allegation by the department is erroneous for the reason that for the second time, the appellants have taken the credit only because they had made a wrong book entry at the initial stage. This does not amount to availing credit for second time.</description>
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