1997 (1) TMI 106

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.... of the Constitution of India the petitioner seeks quashment of the order dated 5-5-1992 (Annexure P2) passed by Respondent No. 1 and for directing the respondents to give Modvat credit to the petitioner in respect of the items mentioned in the petition. 2. The petitioner is a Private Limited Company duly registered under the provisions of the Companies Act, 1956. In order to avail Modvat credi....

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..... 5. While learned Counsel for the respondents maintained its objection as to the tenability of the petition, the Counsel for the petitioner submitted that the point projected in this petition stands concluded by the decisions in the cases of Singh Alloys & Steel Ltd. v. Asstt. Collector of Central Excise - 1993 (66) E.L.T. 594 and Bajaj Auto Ltd. v. Collector of Central Excise, Pune - 1996 (88....

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....le 226/227 of the Constitution is not permissible. The petitioner is however, free to bring to the notice of the appellate authority the two decisions in the cases [of] Singh Alloys and Bajaj Auto (supra). There can be no manner of doubt that the appellate authority while deciding the appeal shall take into consideration these decisions. 8. In the result the petition is disposed of with the dir....