2000 (4) TMI 664

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...., Advocate, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the order-in-appeal dated 9-11-1993 passed by the Collector of Central Excise (Appeals), Pune, is under challenge. The respondents, M/s Bajaj Auto Ltd. had received brake lining from the suppliers who had availed of the benefit of Notification No. 59/90-C.E., dated 20-3-1990. Under ser....

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....e lining and this could not be denied in the hands of the present respondents (appellants before him). 2. We have heard Shri Satnam Singh, SDR and Shri L.B. Attar, Advocate. 3. We find that it is not a case where the rate of duty has undergone a change. The goods were received on payment of duty and were removed on reversal of the Modvat credit. It appears that there was a mistake ....