1990 (2) TMI 176

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....he Respondents. [Order per : S. Kalyanam, Member (J)].  - This appeal is filed by the Collector of Central Excise, Bangalore and is directed against the order of the Collector of Central Excise (Appeals), Madras dated 31-8-1988 holding that the respondent is entitled to take notional credit in respect of the inputs covered by Gate Pass No. 122 dated 5-5-1986 and Gate Pass No. 202/29-7-1....

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.... as to whether the inputs in question had been supplied by a small scale manufacturer entitled to the benefit of Notification No. 175/86 dated 1-3-1986 as evidenced by the certificate admittedly issued by the Inspector of Central Excise, the learned S.D.R. submitted that there is no finding contra nor a plea is taken even now that the input supplier was not either a small scale manufacturer or one....