2002 (2) TMI 1135

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...., for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides we find that the issue being simple the appeal itself could be disposed of. Both sides agreeing this was done on granting waiver of pre-deposit of Rs. 54,982/- upheld by the Commissioner (Appeals). (The other issues dealt with in the appeal were remanded for de ....

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....ed a different logic. He held that the certificate was wrong inasmuch as the certificate was signed by the manufacturer. 3. We have seen the certificate. The proforma itself as prescribed required the certification to be made by the representative of the assessees who manufactures the inputs and requires certification of the correctness of the declaration by the concerned Range Superintend....