2002 (7) TMI 740

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....Order]. - After dispensing with the condition of pre-deposit of an amount of Rs. 21,267.00 (Rupees twenty-one thousand two hundred and sixty-seven), I take up the appeal itself, with the consent of both sides. The above amount of Credit has been disallowed to the appellants on the ground that whereas in the declaration filed under the provisions of Rule 57G, they have described the input as Tens....

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....v. C. C. Ex, Meerut reported in  [2000 (121) E.L.T. 247 (Tribunal) = 2000 (40) RLT 575 (CEGAT-LB)], took note of the amendment carried out in Rule 57G with effect from 9-2-99 and the Board's Circular No. 441/7/99-CX dated 23-2-99 reported in 1999 (31) RLT-M-61 and has, laid down that the Board's Circular and the amendment provision would apply to the pending cases which may be at the appeal s....