2001 (1) TMI 501

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....p;The applicant is absent and unrepresented despite notice. I have read the stay application, memorandum of appeal, and other papers and heard the Departmental Representative and thereafter I propose to take up the appeal itself for disposal, after waiving deposit. 2. The appellant is a manufacturer of valves. It sent out parts of its inputs for further processing and return. In accordance w....

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....appellant has filed only one appeal. I therefore treat it as an appeal against the order 190 of 2000 the number first mentioned. 4. The contention in the appeal is that there is no specific requirement that when the inputs are received back, credit cannot be taken in the PLA is not acceptable. Sub-clause (2) of sub-rule (6) of Rule 57F referring to the debit to be made when the inputs are se....