1980 (3) TMI 102

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....rged during the personal hearing and have examined the records of the case. 2. Government observe that the petitioners have been denied the credit of Central Excise duty in respect of relays and theromostate contended to be manufactured and cleared on payment of Central Excise duty from M/s. Danfoss and received in the petitioners factory, during the period from July 1970 to April, 1971, for us....

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....d endorsed the said gatepasses in the petitioners favour there was no contravention of the procedure laid down in Rule 56A of the Central Excise Rules, 1944. The petitioners have also contended that in the circumstances the said certificate of the Supdt., Central Excise should not be insisted upon. The petitioners have also drawn attention to Government of India's Order in Revision No. 56/74, date....