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2001 (7) TMI 461
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....he Appellant. Shri A.K. Jain, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The applicants in this case had availed of input stage credit of duty paid on certain pipes. The pipes were removed without reversing the credit. Some pipes were seized and also the truck carrying the pipes. The Additional Commissioner confirmed the duty on the pipes so removed and also impose....
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..... As regards the encashment of the bank guarantee the Tribunal observed that the prayer was outside the scope of Section 35F of the Central Excise Act, and therefore declined to entertain the request. The present application reposes the same prayer. 2. The ld. Counsel Shri B.N. Gururaj shows us the Supreme Court observations reported in AIR 1969 SC 430 in which the Hon'ble Court has held t....