1997 (3) TMI 297

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...., JDR, for the Respondent. [Order]. - The appellants requested for transit credit under Rule 57B which was granted by the jurisdictional officer except in the case of two consignments on the ground that the gate passes covering the receipt thereof showed that the consignments were in part and not for the full quantity. Before the Collector (Appeals), the appellants cited a Trade Notice issue....

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....er a gate pass and where no subsidiary gate pass had been issued for such supplies, then the said gate pass could be endorsed to the buyer of the rest of the consignment covered by the said gate pass, specifying the remnant quantity of material sold and duty involved on such parts supplied to buyer. The Bombay Collectorate was speaking as an organ of the department and not as an isolated Collector....