2003 (6) TMI 402

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....ri U.K. Godbole, Sr. Manager Excise, for the Respondent. [Order]. -  This is a Revenue's Appeal. Shri Hemant Kotikar, S.D.R. is present on behalf of the Revenue. He contends that the dispute relates to original GPs issued on 13th April, 1994 and 11th April, 1994 as at Sr. Nos. 1, 2, 3 and 5 at page Nos. 17 and 19. The details of the same is as under :- Sr. No. Certificate No. a....

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....vail the credit on the strength of the said original GPs. He also submits that since there is no relaxation given to the above said condition and the above notification remains in full force and effect, it has to be strictly adhered to. 2. Shri V.K. Godbole, Sr. Manager Excise appearing on behalf of the Respondent relies on the decision of the Larger Bench in the case of Montari Industries....