1999 (4) TMI 249

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....cate, for the Appellants. Shri Satnam Singh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In the above cases, the Assistant Collector of Central Excise has denied Modvat credit on the strength of invoices which were issued before six months from the date of credit, since as per the proviso to sub-rule 2 of Rule 57G, a manufacturer can take credit only within si....

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....d been considered by the Commissioner (Appeals) before directing the applicants to pay the amount and the automatic result of non-compliance, was the rejection of the appeals which was the proper action in the eye of law. He further submits that since there is no decision on merits by the lower appellate authority, the applicants have not made out any case for waiver, let alone a prima facie case ....

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....cise, Jaipur (E/697/98-NB) on 17-3-1999. The reference to the Larger Bench has been made after noting the conflict of decisions in the Tribunal viz. decision in the case of National Steel Industries v. C.C.E., Indore reported in 1999 (31) RLT 191 and in the case of Osram Surya Pvt. Ltd. v. C.C.E., Indore reported in 1998 (29) RLT, 984 and other decisions. Since the very issue which is to be decide....