2014 (3) TMI 314

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....r>Mr. S S Kang, J. For the Appellant : Mr V.K. Jain with Mr. P.K. Shetty, Advos. For the Respondent: Mr. Ahibaran, Addl. Commissioner (AR) JUDGEMENT Per: S S Kang 1. Applicant filed this applicat....

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....para 8 of the final order dated 08.02.2013. 3. In the present case the applicants have taken excess credit 62 times during the period in dispute. In view of this it cannot be said that it is an inadv....