1994 (1) TMI 139

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....t. Shri V.C. Bhartiya, JDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is a stay application filed with reference to the order of Collector (Appeals) Chandigarh dated 16-12-1992. 2. Ld. Advocate stated that in this case they have cleared goods on payment of duty from their modvat account. 3. Both inputs and outputs are covered by the Modvat Scheme....

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....uld like to draw attention of the Bench to the Trade Notices Nos. 10/91 dated 14-2-1991, 59/91 dated 30-7-1991 and 77/91 dated 18-12-1991. These Notices refer to the above practice and the Department wants to proceed on the basis of their changing views and recover the amount by applying the latter view with retrospective effect. Hence the prayer. 7. Ld. DR stated that admittedly the produ....