1985 (6) TMI 101

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....ne for the Respondent. [Order] .-This is a reference application filed by the Collector of Central Excise, Guntur in respect of Order No. ED (MAS) 495/83 dated 7-11-1984 passed by the Tribunal. The following questions said to be of law have been raised for reference to the High Court of Judicature at Hyderabad : (1) Whether the credit is a concession granted under the Central Excise Law o....

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....he case of Collector of Central Excise, Bangalore v. Hiranyakshi Sahakari Karkhane Nigam Ltd.- Appeal No. ED (MAS) 135/83. In the Bangalore case, it was forcefully urged on behalf of Revenue that what is being given is an administrative concession. To quote, "What has been given is merely an accommodation or a credit from out of the Consolidated Fund." Revenue as such cannot go on shifting i....