2003 (12) TMI 370

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....ern Ltd. and in support of this, the appellants filed the certificate issued by the Registrar of Companies. In this situation, the application is allowed and the cause title is changed to M/s. Ambuja Cement Eastern Ltd. The applicants also filed another application No. C/370/02-C for producing additional documents. We find that the appellant wants to produce the certificate issued by the Head Clerk of Railway. The certificate is undated, nor it is made clear in the certificate whose asking this certificate was issued. The other document, the appellant wants to produce is the certificate issued by their own Senior Sales Officer. The averments made in the certificate are similar to the pleading made in the appeal. This is neither a dcument no....

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....ing the completion as well as time of loading of the cement in the racks. The contention of the appellants is that the goods were cleared from the warehouse before 1-4-90, therefore in view of Rule 9A of the Central Excise Rules, the rate of duty applicable prior to 1-4-90 is applicable. 6. The contention of the appellants is that the railway receipts i.e. RR were issued subsequently by the railway department at the time these racks reached Bhatapara Railway Station located at distance 17 kilometre from the factory. This practice of issuing RR at the time when the racks reached at Bhatapara Station was changed from month of August, 1999 and now the railway started issuing the railway receipts at the time the drawn out memo was prepa....