2005 (12) TMI 491

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....ocate, for the Respondent. [Order]. -  Heard Shri Y.S. Loni. learned JDR on the appeal filed by the Revenue against the Order No. 98/BBSR-II/2004 dated 14-5-2004 passed by the Commissioner (Appeals). He reiterates the Grounds of Appeal filed by the Bhubaneswar-II Commissionerate. In this case, the assessee has availed the credit on the original copy of the invoice without applying to th....

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....ere is that the respondent has availed credit on the original copy of the invoice without applying to the Assistant Commissioner for permission under Rule 57G(2A) of the Central Excise Rules, 1944. He submits that there is no requirement of applying to the Assistant Commissioner, as held in various decisions of the Tribunal. He submits that by issue of Notification No. 7/99-C.E., dated 9-2-1999, t....

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....d from the date of the Notification referred to above, the above Instruction of the CBEC is applicable to this case. Since there is no dispute regarding the duty paid character of the goods, the other procedural requirements should be waived off as per the Instructions of the CBEC referred to above. In his support, he relies upon the following judgments :- (i)      Kama....