1995 (11) TMI 98

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....eeking a writ of certiorari for quashing an order dated 16th October, 1995 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, under the proviso to Section 35F rejecting the petitioner's application for waiving the conditions of the deposit of the duty levied. 2.I have heard Sri A.P. Mathur, learned Counsel for the petitioner and Sri Shishir Kumar, learned counsel for ....

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....reply contending that the original documents had been lost and, therefore, they had produced certified copies of the gate passes and the modvat facility cannot be denied to them. By an order dated 20-4-1993 the Assistant Collector rejected the petitioner's objection. The petitioner filed an appeal to the Collector (Appeals) who dismissed the same vide order dated 28th April, 1995. The petitioner f....

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.... 5.Learned Counsel for the petitioner contended that the loss of original gate passes does not disentitle a manufacturer from claiming the Modvat Credit and Trade Notice Number 83-CE(45 MISC)/85, dated 19-12-1986. It is provided that when the original gate passes have been lost in transit, the manufacturer working under MODVAT should be asked to produce a copy of the gate pass duly certified by....