1997 (8) TMI 282

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..... Talajia, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  This is an appeal filed by the appellant against the order of the Collector of Central Excise (Appeals) made in Order-in-Appeal No. ADN-259/91-Bom, by the said order, the appellate authority confirmed the order of the Assistant Collector of Central Excise disallowing a credit of Rs. 98,873.20 under Rule 57....

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....nalty cannot invoked as there was no intention to evade the duty. The Assistant Collector rejected the contentions and confirmed the demand against which an appeal was filed before the Collector (Appeals), who, by the impugned order had held that even though Trade Notice No. 68/89, dated 25-8-1989 gives certain concession to the certificates issued by all the Public Sector Undertakings canalising ....

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....lectorate, Bombay-II. But that was issued in respect of the documents under the provisions of Clause 1(b) of Rule 56A(3) and it was specifically stated therein that the State Government Small Scale Industrial Corporation can issue such the gate passes and those gate pass can be taken for the purpose of Rule 56A(3) in respect of the Modvat scheme. The Trade Notice No. 26/86 specifically states that....