2003 (3) TMI 516

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....cisions)<br>Dated:- 20-3-2003<br>E/1192/98/Mum - 790/2003-WZB/C-I<br>Central Excise<br>Shri J.H. Joglekar, J. REPRESENTED BY : &nbsp;None, for the Appellant. Shri H. Kothikar, SDR, for the Respo....

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....nalty upon them. 2.&emsp;I find the stand of the assessee to be correct. The denial of credit, which was not an account of any mistake of theirs, has to be borne by them. There being no culpability....