2003 (9) TMI 209

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.... 2. The appellants' submission is that, they had taken the credit within the stipulated time limit of six months. However, on account of the mistaken impression that only 95% of the duty amount could be taken as credit, the full amount was not taken. Subsequently, the amount of credit short taken i.e. 5%, was also taken. The learned counsel for the appellants contended that it is a case where o....