1997 (3) TMI 335

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....pecial) was denied by the Assistant Commissioner of Central Excise, Cuttack Division vide his Order-in-Original No. 17(85)15/207/230/89, dated 28-9-1990, on the ground that the same was not available on the basis of Despatch Challans of M/s. Hindustan Copper Ltd., Cuttack. Being aggrieved with the said Order of the Assistant Commissioner, M/s. Konark Wires (P) Ltd. filed an appeal before the Commissioner (Appeals) who vide his Order-in-Appeal No. 5/BBSR/91, dated 29-1-1991 set aside the above order of the Assistant Commissioner as barred by limitation. The relevant paragraph of the Commissioner (Appeals') Order is as under :- "Without going into the merits of the case, the impugned Order is set aside as being hit by the limitation of time ....

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....e is that the party has taken credit, on receipt of Order-in-Appeal No. 5/BBSR/91, dated 29-1-1991 but perusal of the said Order-in-appeal shows that the said order does not in anyway authorise the party to take credit. In the absence of any order or direction of the competent authority the availment of credit is irregular. The party's contention that they have debited the amount on the assurance given by the Range superintendent that in the event of getting a favourable order they will take credit is not substantiated as no (sic) the party could not produce any such letter of the Superintendent. The letter written by them to Superintendent cannot be taken as evidence until and unless Superintendent has confirmed in writing. Be that as it m....