2002 (8) TMI 602

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....ndal, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty I take up the appeal itself with the consent of both the sides. 2. The short issue involved in the present appeal is that the inputs sent by the appellant to their job worker under the provisions of Rule 57F(2/3) have been received by them after a period of sixty days. 3. Shri....

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....of receiving back the inputs within a period of sixty days were by way of circular and trade notice which cannot be said to be laying down the law. As such he submits that inasmuch as the period in the present appeal is prior to 1-6-97, except in two cases, the confirmation of duty on the said ground is not justified. 4. Shri Das also draws my attention to the Larger Bench decision of the ....

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....tant case. The authorities below have nowhere disputed that the inputs sent by the appellant to their job worker has not been received back by them in their factory. The only dispute is about the late receipt of the said goods. Apart from the fact that in most of the cases such a condition of receiving the goods within the period of sixty days was not statutory condition. I also note that the Larg....