2001 (11) TMI 886

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.... Pardeshi, JDR, for the Respondent. [Order]. -  Appeal itself has been taken up for disposal, after waiving pre-deposit. 2. The question involved in this case as revealed in the show cause notice is that the assessees have neither obtained permission from the Assistant Collector having jurisdiction over their factory nor have they filed any declaration before the Assistant Colle....

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....were not followed by the assessee. In the appeal before the Commissioner (Appeals) the appellant invited the attention of the appellate authority several decisions including the decision of the SRB in the case of Maschmeijer Aromatics (I) Ltd. v. CCE - 1990 (46) E.L.T. 395. Under the similar circumstances, the Tribunal held that even if the Collector's prior permission was not taken, Modvat credit....