2001 (2) TMI 367

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....kherjee, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)].  The Revenue being aggrieved with the order passed by the Commissioner (Appeals), has filed the present appeal. The Commissioner has set aside the Order of the Assistant Commissioner vide which he denied the benefit of Modvat credit of differential duty paid by the respondents subsequently through TR 6 Chal....

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....o paid in terms of provisions of Rule 57E. 2. The next contention taken by the Revenue in their ground of appeal is that the provisions of Rule 57E (4), which require Range Superintendent having jurisdiction over the factory of input manufacturer, to issue a certificate have not been adhered to. Shri B.J. Mookherjee, ld. Advocate argues that the said provisions was not in existence at the ....