1993 (11) TMI 157

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....s. [Order]. - This is an appeal from the Revenue against the order in appeal No. V-2 (15C) 3052/81, dated 18-12-1985, allowing the appeal of the respondents on the ground of time-bar. Since the Revenue seems to be aggrieved by this order, they have come in appeal. 2. The undisputed facts are that the respondents brought Tapioca Starch declared as input under Rule 56A for the manufacture o....

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....discussed in the order of the Asstt. Collector. The un-disputed fact is that the source of supply of Tapioca starch as M/s. Chaudhary Sago and Jaggery Suppliers, Salem was indicated in the D-3 declaration submitted by the respondents alongwith the Gate Passes and they were verified by the Central Excise Officer before allowing credit. The Collector (Appeals) has therefore, allowed the appeal of th....