1997 (1) TMI 347

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -  In the order impugned in the appeal, Commissioner (Appeals) has held that prior to amendment on 15-4-1987, the provisions of Rule 57E permitted credit on the duty paid on the input to be varied by reason of the fact that no duty was subsequently paid. On this basis he has requested the Assistant Collector to issue a certificate under Trade Notice 17/89. 2. The Departmental represen....