1993 (5) TMI 86

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....ian, Advocate, for the Respondents. [Order per : P. K. Desai, Member (J)]. -  Invoking the provisions of Section 35G(I) of the Central Excises and Salt Act, 1944, the Collector of Central Excise & Customs, Vadodara, has sought for reference to the High Court on the issue as formulated by him, pleading the same to be issue of law arising out of this Bench's Order No. 1106-1107/92-WRB, da....

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....nfirmed. When the matter came up in appeal before the Tribunal, this Bench vide its aforesaid order came to the conclusion that the defects were rectifiable and the Respondents agreed to rectify the same. This Bench therefore ordered that the Assistant Collector may re-examine the issue and the Respondents may produce the rectified gate passes. The Collector has however filed the present applicati....

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..... In his submission, in that case, the view taken by the Tribunal calls for examination and that therefore the question as formulated be referred to the High Court. ______ 4. Shri Willingdon Christian, the ld. Adv. for the Respondents however, submitted that there is no issue of law arising out of the order of this Bench and that the defect has always been treated as rectifiable. 5. Consi....

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....e. Going by the wording of sub-rule (2) of Rule 57G assumed inclusion of the words "should accompany the inputs when received" does not appear to be ex facie justified. Significantly the CBEC has vide its letter No. D-21/4/87-TRU dated 15-4-1987 permitted making of suitable entry in RG 23A Part I even before the documents are received but has specified that MODVAT Credit could be allowed, only aft....