2000 (12) TMI 499

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....e Manager, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - This appeal was posted for admission. On hearing both the sides I admit the appeal and take up the appeal for final disposal. 2. The assessees manufacture textiles. For the packing materials, they had filed declarations under Rule 57G. One declaration was dated 6-9-1996 under which the inputs specifically declared ....

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....l saying that the inputs received did not find any place in the declaration filed at all. 3. The applicant Commissioner should have enclosed the copies of the various declarations. However, Shri Arrawatia, Office Manager had the complete documents which were seen by me. On perusal, I am satisfied that even a general declaration was not made of the plastic in roll form in the declaration prev....