2000 (4) TMI 263

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....r the Respondents. [Order per : Lajja Ram, Member (T)]. -  The appellants have prayed for decision on merit. 2. We have heard Shri Satnam Singh, SDR and have gone through the records. There is no dispute on the facts. M/s. Bajaj Tempo Ltd. were sending the Trax vehicles with seat and matting under challan prescribed under Rule 57F(2) of the Central Excises Rules to the appellant....

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....ve been received by the appellants under the provisions of Rule 57F (2) of the Rules, and no objection had been raised in that regard by the Department. In any case, if the duty liability was to be fastened on the appellants, the customer, M/s. Bajaj Tempo Ltd. would have availed of the benefit of Modvat credit. But as the goods were allowed under permission, the appellants did not pay duty and th....