2007 (3) TMI 270

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..... ever, the exact quantification of the deemed credit taken by the assessee has not been done by the Tribunal. It is the case of the assessee that the deemed credit taken by it is less than the actual duty paid on the yarn in grey fabrics. We do not find quantification of deemed credit. We do not find quantification of actual duty. There is no finding on quantifications in the decision of the Tribun .....

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..... in saying that the plea has been taken for the first time by the assessee. 4. In the present case, on principle, we do not find any error in the judgment of the Tribunal. However, the exact quantification of the deemed credit taken by the assessee has not been done by the Tribunal. It is the case of the assessee that the deemed credit taken by it is less than the actual duty paid on the yarn in .....

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