2006 (5) TMI 484

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Heard both sides and perused the records. 2. The appeal is directed against the following order of the Commissioner:- "5. I have gone through the facts of the case and submission made by the appellants in written as well as oral. The basic issue involved in the present appeal is that whether the appellants can be permitted to take "Suo moto" credit on their own, against the revers....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d of six months from the date of relevant invoices is absolutely incorrect. When the appellants had contested the reversal of credit by way of a protest letter and took re-credit after further intimation vide letter dated 21.7.98, the same cannot be denied particularly when the Department has not issued any show cause notice to deny the credit taken originally. 6. In a case of similar nat....