2000 (10) TMI 329

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....S. Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal and stay arises from Order-in-Original passed by Commissioner of Central Excise, Belgaum. The appeal had been earlier dismissed for non-compliance of stay order passed under provisions of Section 35F of the Act. On an application filed for recall of the order, the Tribunal passed a miscellaneous ord....

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....cture of tractors. However, the Commissioner has not accepted the endorsed certificate and has held that they are liable to pay duty for the period 1-4-1992 to 14-1-1993 without the benefit of Notification. Ld. Counsel further submits that the Board also clarified by their Circular No. 18/93-CX. 6, dated 24-12-1993 holding that endorsement of each commodity on registration certificate is not neces....

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....set aside. 3. Ld. D.R. reiterates the departmental view and supports the order. 4. On a careful consideration of the submission, we notice that the issue is totally covered in appellants' favour in terms of the citations. Therefore, we grant stay and waiver of recovery and take up the appeal itself for consideration. From the noted judgments, it has been clearly held that the Board....