2018 (10) TMI 1667

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....r.Vijay Kantharia with Mr.J.b.Mishra for the respondent. P.C.: Heard. Admit on the following substantial question of law : " Whether on the facts and in the circumstances of the case and in law was the Tribunal justified in holding that the credit is wrongly taken then mere nonutilitisation would not lead to waiver of interest ?" 2. The impugned order of the Tribunal has relied u....