2008 (6) TMI 392

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....ne, for the Department. [Order]. - Negative perceptions about the Department's quasi-judicial system are bound to abound because of such lackadaisical functioning. The sense of disenchantment, alienation and disaffection of the Appellant is understandable. The inadequacy of the system cannot seek refuge in any convenient alibis. The loss of credibility of the quasi-judicial institution is refle....

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....ment, alienation and disaffection of the Appellant is understandable. The inadequacy of the system cannot seek refuge in any convenient alibis. The loss of credibility of the quasi-judicial institution is reflected in the anguished helplessness of the Appellant. The extraordinary delay caused at the original level cannot be exacerbated at the appellate level also, as it would lead to a greater ind....

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.... RG-23D Register. The appellant duly replied to the said notice by its letter dated 12-9-96 It was inter alia stated therein that the invoices were issued by SAIL and duly verified by the Range Office. No dispute as regards payment of duty on the said inputs was raised. The Central Board of Excise & Customs by its Circular No. 441/7/99-CX., dated 23-2-99 has clarified that the credit should not be....