1999 (4) TMI 214

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.... Suman, JDR, for the Respondent. [Order]. -  When these three stay applications arising out of the common impugned order came up for decision, it appeared that at this stage itself, the main appeals could be decided. Both sides agreeing, this was done. 2. The appellants imported certain goods. The Customs authorities assessed the goods under a wrong Tariff sub-heading resulting ....

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..... Notification No. 5/94 in paragraph (1) thereof allows credit to be taken of the specified duty paid on inputs (emphasis added). The term `specified duty' as illustrated by referring to the various enactments. A plain reading of the same does not give rise to the belief of the Commissioner that equivalent amount to be taken as credit that was payable by the assessee under the provisions of t....