1998 (12) TMI 292

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.... the Respondents. [Order per : K.S. Venkataramani, Vice President]. - After hearing the ld. DR Shri Ramteke for the Revenue and Shri J.C. Patel, the ld. Counsel for the respondents, we are satisfied that this is a fit case for condoning the delay in filing the Reference Application and hence we condone the same and take up the Reference Application for disposal. 2.  The Commissioner of Ce....

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....) read with Notification 214/86. (4) Whether such amount paid could be construed as payment of Central Excise duty or should be merely treated as a deposit with the Government, thereby disentitling the first manufacturer to Modvat credit of such deposit. (5) Whether the manufacturer who sent the goods to the job worker can avail the credit under Rule 57A when he has not filed a declara....