2003 (10) TMI 521

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....i A.K. Saxena, DR, for the Respondent. [Order]. - The common question for consideration in these appeals is for consideration under Rule 57Q of the goods for the purpose of taking credit of the goods that the appellant, a sugar mill, brought into the factory. They consist of such goods of electrical motors, condensale pump, juice circulator, machine, power turbine, alternator cooling unit, e....

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....t is that the rule as it stood when the credit was taken in February and March 1995 provided for issuing notice within six months from the date of taking credit, and this is the rule that should apply, is not acceptable. It is settled that any such matters of procedure, the law that is in force on the date of issue of notice is to be considered. 3. On merits, however, the goods which is th....