2000 (5) TMI 731

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.... The issue before the Commissioner (Appeals) in the impugned order was whether a certificate or a challan issued by a consignment agent of TISCO in their capacity as agents was admissible as a Modvatable document. He held in the affirmative following the Tribunal judgment in the case of CCE, Chandigarh v. Hero Cycles Ltd. - 1994 (4) RLT 113. The present appeal is by the Commissioner, Rajkot challe....