1999 (7) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocate, for the Appellant. Shri R.D. Negi SDR, for the Respondents. [Order Per : V.K. Agrawal, Member (T)]. -  These are 7 appeals filed by the two appellants arising out of common order-in-appeal passed by the Collector (Appeals), Allahabad. 2. Shri V. Lakshmi Kumaran, learned Counsel submitted that the issue involved in all the appeals is the availability of Notification N....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... given to the Assistant Collector whom the matters have been remanded by the Collector (Appeals) for quantifying the demand after following the principles of natural justice. 3. Shri R.D. Negi, learned SDR, submitted that the question of availability of deemed Modvat credit under Rule 57G of the Central Excise Rules, 1944, as it stood then, was not raised by the appellant before the Collec....