1991 (3) TMI 256

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....ellant. Mrs. Archana Wadhwa, Advocate, for the Respondents. [Order per: S. K. Bhatnagar, Vice-President]. -  These are the departmental appeals filed against the orders of Collector of Central Excise (Appeals), Chandigarh. 1. The learned Counsel stated that these are modvat matters in which inputs were covered by the Deemed Credit order dated 7-4-1986 (as it stood prior to amendme....

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....g non-duty paid or charged to nil rate of duty. The learned counsel stated that in these Writ Petitions the issue was not finally decided but the matter was simply remanded to the authorities below with passing observations. Hence, she would pray that the Tribunal may continue to follow well established precedent. She also stated that this order was passed in 1989, whereas the Tribunal has p....

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....en this judgment and the orders of the Tribunal referred to above. While referring to the second proviso to Rule 57G(2) the Hon'ble High Court has observed that "The scope to which the legal fiction had been made applicable would depend on the words used in the notification issued under the second proviso and not on the amplitude of the enabling powers contained in the second proviso itself." ....

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....t to take a definite stand with regard to a certain input. It is then open to the department to accept that claim or to contest the same". 4. We are also in respectful agreement with this view. In other words there is no conflict between the observations of the Hon'ble High Court and the orders of this Tribunal as there is no doubt that "the broad approach to be adopted being that in the first ....