2007 (12) TMI 355

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Jt. CDR, for the Respondent. [Order] - None appeared on behalf of the appellant in spite of issue of notice. Heard the learned DR on behalf of the Revenue. 2. After hearing the learned DR and on perusal of the records, it is seen that the adjudication order was passed in terms of the remand order dated 2-7-1996 of the Tribunal. It was directed to examine as to whether the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... provision regarding this. Hence, the credit is liable to be rejected". 3. Learned DR placed the Notification No. 23/94-CE(NT) dated 20th May, 1994. Para 4 of the said notification provides as under :- "Rule 56A and Notification Nos. 7/94-Central Excise (N.T.) dated 1st March, 1994, 223/62-Central Excise, dated 28th December, 1962, and 156/85-Central Excise, dated 13th July, 1985, issue....