1995 (7) TMI 231

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....Inderagith, DR, for the Respondent. [Order per : S. Kalyanam, Vice President]. - Since we propose to remand the appeal itself on a short question of law, we grant waiver of pre-deposit of duty and penalty pending disposal of the appeal today. 2. This appeal is directed against the order of the Collector of Central Excise, Bangalore 4-1-1995. This is the second time that this appeal i....

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....ector has summarily rejected the plea of the appellant on the ground that the "AC Bangalore vide letter C. No. V/30/15/13/92 Adjn., dated 21-12-1994 categorically stated that as seen from the records of their office, the assessee had not filed any declaration." The learned Consultant vehemently contended that the declaration in question bears the official seal of the Office of the Assistant Collec....

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....f the declaration that it bears the seal of the office of the Assistant Collector and the initial of the officer who received it and the date shown in the seal is 4 April, 1990. The mere fact that the declaration filed by the appellant is missing in the Office of the Assistant Collector would not ipso facto lead to the conclusion that no declaration was filed by the appellant. In these circumstanc....