1999 (10) TMI 246

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....ri M.P. Devnath and G. Shiv Dass, Advocates, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  This is a Reference application against the Tribunal's Final Order No. A/422/98-NB, dated 10-6-1998 [1998 (103) E.L.T. 679 (Tribunal)]. Shri Dubey learned DR, requested for condonation of delay of four days in filing the Reference Application. The reason advanced by him is the bi....

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....edit to the assessees. According to him, the Tribunal should have waited for the decision of the Commissioner (Appeals) before whom the appeal was filed by the Department against the order of the Assistant Commissioner allowing the Modvat credit under Rule 57H. 5. On the other hand, Shri Shiv Dass, learned Advocate submitted that the Commissioner had disallowed the Modvat credit under Rule....