1997 (4) TMI 199

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....yagaraj, SDR, for the Respondent. [Order per : V.P. Gulati, Vice President ]. - This matter had been earlier heard and orders in the open court was passed and stay was granted and also with the consent of both the sides since the issue fell in a short [compass] the appeal was also heard and allowed. However, the order could not be signed as the same was not typed for the reason that the conc....

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....otification 16/94 the gate passes which were issued prior to 1-4-1994 were held to be valid documents for the purpose of grant of Modvat credit in case the credit was taken by 30th June, 1994. He has pleaded prior to 1-4-1994 the endorsed gate passes were acceptable as valid document and the same, therefore, continued to be valid for the purpose of Modvat credit and that the Tribunal has held so i....

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....ase of M/s. LG Polytex v. C.C.E. vide Order Nos. 2216 & 2217, dated 24-10-1996 and the subsequent order dated 24-3-1997. In view of the above we accede to the appellants prayer for dispensation of the pre-deposit amount of Rs. 2,00,486/-. 5. Since the issue falls in a short compass, with the consent of both the sides, the appeal itself is taken up for disposal. 6. We observe that w....