2008 (5) TMI 597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant. Shri K.K. Banerjee, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. Firstly, we find that the Authorisation given by the Committee of Commissioners to file the Appeals before the Tribunal is a bland Authorisation. It does not express an opinion anywhere and gives no reason whatsoever, from which it can be ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., we find that apart from the common items namely, G.M Castings and Brass Rod, the Department has appealed against allowing Deemed Credit on Bronze Scrap and C.I. Castings. The only objection taken for Bronze Scrap is that the item was not declared. However, we find that lower Appellate Authority has held that credit on the same is admissible. 5. As regards the C.I. Castings, the learned C....