2007 (5) TMI 416

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..... ri S. Suryanarayanan, Advocate, for the Respondent. [Order]. - This is a Department appeal against the order of the Commissioner (Appeals) No. RS/51/SRT-II/2006 dated 31-1-2006. 2. Heard both sides. 3. The respondent company filed a declaration dated 7-4-2003 of stocks of grey fabrics lying at the Unit as on 31-3-2003, declaring a stock of 7,75,768 L.mts. valued to Rs. 1,75,25,765/- .....

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..... (168) E.L.T. 466 (Tri.- LB). 4. The ld. DR submits that the judgment in the case of M/s. Machino Montell (I) Ltd. has been overruled by the Hon'ble Punjab & Haryana High Court [2006 (202) E.L.T. 398 (P&H)]. 5. I have carefully considered the submissions from both sides. There is no dispute that the credit has been wrongly taken by the respondent. There is no allegation that the respon .....

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