1998 (6) TMI 284

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....DR, for the Respondent. [Order]. - The appellants were manufacturers of cigarettes. They received cut-tobacco from Hyderabad which attracted concessional rate of Rs. 50/- per kg. under Notification No. 356/86, dated 24-6-1986. Two consignments on receipt were seized on the ground that the marks on the packages did not tally with those shown in the documents. Provisional release was later per....

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....mited to effective rate of duty leviable on the inputs at the relevant time." 2. Against this decision of the Collector the present appeal has been filed. 3. I have heard Shri J.S. Agarwal, Advocate for the appellants and Shri D.K. Nayyar, DR for the Revenue. 4. Rule 57A provides for allowing credits of "any duty of excise ........... paid on the goods used in or in relatio....