2002 (4) TMI 540

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..... ondent. [Order per : S.S. Sekhon, Member (T)]. After hearing on the stay application for some time, it transpired, that the appeal itself could be disposed off, finally, on the short point of the lower authority s order conflicting to the findings therein. With the consent of both sides, and on waiving the pre-deposit of the amount, we take up the appeal for final decision. 2. The issu .....

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..... s below:- As such, I find no reason to interfere with the impugned order and reject the appeal as untenable under the law . 3. We find that the findings arrived at in paragraph 4 are in conflict with the earlier findings arrived at by the ld. Commissioner as regards the eligibility of credit. We, therefore, allow this appeal, directing that the appellants would be entitled to the credit on pr .....

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