FARIDABAD FORGINGS (P) LTD. Vs. CCE DELHI-II

JUDGEMENT

(1.) APPLICANT filed this application for waiver of pre -deposit of duty of Rs. 1,20,491/ -.

(2.) LEARNED counsel submits that duty is being demanded on the ground that credit has been taken after six months from the duty paying documents. His submission is that the credit was taken within six months of the issue of invoice. However, due to clerical error less credit was taken. When the mistake came to the notice, the correct amount of credit was taken which is as per the invoice.

(3.) HE submits that in the case of CCE M/s Parasrampurai Synthetics Ltd. the Tribunal vide Final Order No. A/826/98 -NB dated 31.7.98 allowed the credit in such a situation.