1994 (2) TMI 172

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....ppellant. Shri V.C. Bhartiya, JDR, for the Respondents [Order per : S.K. Bhatnagar, Vice President]. - This is a stay application filed with reference to the order of Collector of Central Excise, (Appeals), New Delhi, dated 24-11-1993. 2. Ld. Counsel stated that in this case they had duly filed modified declaration and the input as well as output were covered by modvat scheme and ....

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....In response to the queries from the Bench, Ld. Counsel clarified that the duty paid goods were received on gate passes and the credit on the goods was taken and it is nobody's case that gate passes were issued without payment of duty under 57F(2) or otherwise. 8. We have considered the above submissions. We observe that in view of the copies of gate passes produced by the appellants, the a....