TaxTMI 
TaxTMI 
1990 (10) TMI 202
X X X X Extracts X X X X
X X X X Extracts X X X X
..... [Order per: S. K. Bhatnagar, Member (T)]. - This is a stay application filed with reference to the order of the Collector of Central Excise and Customs, Chandigarh No. 8/90 dated 11-7-1990. 2. The learned counsel stated that in this case they were availing the facility under Rules 57J and K with reference to Notification No. 27/87 dated 1-3-1987. 3. Subsequently this notification was r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sued and the Collector adjudicated the case. It was their submission that admittedly they availed of the credit under a bona fide belief that no fresh declaration was called for. This belief was further strengthened by the act of the Collectorate itself which issued clarification. As such the Collector should not have passed the impugned order to reverse the credit and should have allowed them the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ith the higher authorities. They accepted that Assistant Collector had issued the clarification referred to by the learned Counsel. 10. It was however, their contention that the Assistant Collector's clarification cannot over-ride the law. 11. In this connection he would draw attention to the discussions in the operative portion of the order of the Collector, he requests that their prayer may be....