1995 (8) TMI 127

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....ed DR to go through the facts urged by the learned Consultant. Now, since we propose to take up the appeal itselt today with the consent of parties, we grant waiver of duty and penalty pending disposal of the appeal. 2. The appeal is directed against the order of the Collector of Central Excise (Appeals), Madras, dated 13-3-1995, confirming the findings of the Dy. Collector of Central Excise, Madras, dated 30-8-1994 denying the benefit of MODVAT credit to the appellant. 3. Sh. Vijayaraghavan, the learned Consultant, at the outset, submitted that the appellants are manufacturing P and P medicines classifiable under Tariff Heading 3003.10 attracting 15% duty and also non-P and P medicines classifiable under Tariff Heading 3003.20 n....

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....would have produced the statutory documents namely GP2 envidencing the export of P and P medicines to Sri Lanka apart from extracts of RG 23A Parts I & II registers. The learned Consultant submitted that apart from being contradictory in the approach and the findings of the original authority and the appellate authority, the appellate authority misconstrued the evidence on record and mis-took the export of P and P medicines to Sri Lanka for export of non-P and P medicines which is factually disproved by the statutory documentary evidence of GP2s. The learned Consultant therefore submitted that the impugned order is not sustainable in law and on facts. 5. Sh. Indrajith, the learned DR, submitted that he has no objection to the issue ....