2001 (2) TMI 367

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..... [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 Challan in respect of inputs initially recei....

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....E. 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 relevant time inasmuch as the period invol....