2005 (1) TMI 137

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.... that the appellants had received Methanol Synthesis Catalyst under Bill of Entry No. 12305 dated 3-1-92 and they had taken credit of Rs. 4,66,174.52 on the strength of photocopy of Bill of Entry No. 12305 dated 3-1-92. Show cause notice was issued to the applicants for recovery of this amount of credit, which was confirmed by the Asstt. Collector and their appeal was also rejected by the Commissi....

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.... basis of which credit was taken, he denied the credit. The Commissioner (Appeals) also rejected their appeal. Shri Jain also pleaded that since the Bill of Entry number is the same only there is a typographical mistake in the date, therefore, stay may be granted. 2. Heard Shri S. Bhatnagar, ld. JDR. 3. On considering the facts and circumstances of the case, since it is continuation of the o....