Credit Reversal During Investigation: No Demand Against Appellants After Case Dropped.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Suo moto availing re-credit of credit reversed earlier - pending the investigation in show cause notice, the appellants had voluntarily reversed the credit - Since the the dropping of proceedings pertaining was sustained, no demand can survive - AT....