1993 (8) TMI 158

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....ate, for the Respondents. [Order per : R. Jayaraman, Member (T)]. - This is an appeal brought by the Revenue against the Order in Appeal No. GSM-2330/89 Baroda, dated 20-11-1989 allowing the appeal of the respondent and setting aside the order of the Asst. Collector rejecting part of their refund claim as time-barred. 2. The undisputed facts are that the respondents filed a revised classi....

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....d only on 27-7-1987, till then the assessment could be construed to be provisional and he also held that the requirement of endorsement on the gate pass is only directory and not mandatory following the decision of the Tribunal Andhra Cement Co. Ltd. - 1986 (26) E.L.T. 553 (Tri.). 3. Shri Mondal fairly agrees that this matter is squarely covered by the various decisions of this Tribunal and als....