1996 (7) TMI 325

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....]. -  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 by the Collector (Appeals). 3. As reg....

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.... 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. The ld. JDR submitted that the Tribunal in ....