2003 (9) TMI 209

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sion 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 only correction of an error in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X