1993 (8) TMI 207

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent. [Order]. - Both the stay application as well as the appeal are against the same order-in-original No. 21/Demand/K, dated 23-10-1992. Since I felt that the issue canvassed both in the stay application as well as in the appeal falls within the short compass, after getting the consent from both the sides, I proceeded to dispose of the appeal itself. 2. The appellants are r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....returnable challans and the accounts shall be maintained as prescribed under Trade Notice No. 162/86 issued by the Collector of Central Excise, Baroda". In accordance with this direction, they have been removing the rejected copper wire and stampings to the suppliers, after reversing the modvat credit under delivery challan and these materials, after rectification of the defects, were supplied ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e confirmed the demand invoking the extended period. 3. Shri Ravinder Jain, the ld. JDR, on behalf of the Department, mainly pleads that the delivery challan is not the recognised document under Rule 57G and this is not a case of removal under Rule 57F(2). They ought to have issued gate pass, while removing the defective materials and then receive the goods back from the suppliers under ga....