1979 (3) TMI 65

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3)(i)(b) read with Rule 173-K ibid. 2. This is a case involving eligibility of the petitioners to avail proforma credit in the absence of duty paying gate passes issued by the manufacturer of billets. The case of the petitioners is that the goods were received by them from the stock yard of the main producers and the relevant gate pass issued in the name of the stock yard are available with the respective Branch sales office of the producers. The petitioners availed credit of duty paid on the billets on the strength of delivery challan-cum-invoice issued by the stock yards. 3. The Collector of Central Excise, Calcutta observed that the petitioners failed to produce gate passes evidencing payment of duty on the billets received from th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate with necessary authentication by the Superintendent of Central Excise concerned. The petitioners produced those documents towards the final stages of original adjudication, i.e., after the hearing was concluded by the Collector of Central Excise. However, the Collector failed to take notice of this document as there is no reference to it in the order-in-original. 6. When the matter came up before the Board, this document was referred to and relied upon for claiming the benefit of set off. But the Board disposed of the appeal on the technical plea that the procedural requirements prescribed in the trade notice issued had not been complied with. 7. It was pleaded that this course of action is not in consonance with equity and justi....