1996 (7) TMI 325

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....ia, JDR, for the Respondents. [Order]. -  This stay application was argued by Shri B.N. Sharma, Consultant. Shri Y.R. Kilania, JDR appeared for the respondent/Revenue and he reiterated the contentions in the Original Order. 2. The appellants used "Hot-tops" and Refractory Bricks as inputs in their final products Steel Ingots. The Dy. Collectors denial of the benefit was up-held ....

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....the Collector had referred to this ground, he had not discussed the submissions of the appellants at all. He also submitted that the declaration could be filed within one month of taking the Credit and submitted that the power given to the Assistant Collector to condone the delay for a further period of two months. He submitted that the Assistant Collector should have exercised this power. 4.&e....

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....the stay application cited by Shri Sharma, ld. Consultant. As regards the admissibility of the same under Rule 57A, I feel that this would be argued at the time of hearing of the main appeal. The credit involves Modvat on fire bricks amounting to Rs. 36,706/-. 7. On consideration of these submissions, I find while a prima facie case is made for "Hot-tops" the balance is against the appella....