TMI Blog2000 (8) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... is a Revenue appeal against OIA No. 78/98 (Try), dated 21-7-1998 by which the Commissioner (Appeals) has held in para 6 as follows :- I have gone through carefully the facts of the case, the grounds of appeal and the submissions made by the respondent. In the instant case the Bill of Entry and the connected invoices relating to the capital goods were consigned to the registered office at Salem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tire consignment is received in the factory in the original packed condition and the duplicate copy of the invoice is endorsed by the Registry office/Head office to the effect that the consignment covered by Rule 52A invoice is delivered to the manufacturing unit for availing the credit. 2. The findings given in the above paragraph is challenged by the Commissioner in the appeal solely on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding on the authorities. He submits that where there is a procedural direction given in Board s Circular, such procedural directions will have retrospective effect as also held in the case of Suresh Agrawal v. CCE by the Andhra Pradesh High Court reported in 1998 (103) E.L.T. 18. Therefore, he submits that the grounds urged in the appeal are not sustainable and require to be rejected. 5. On car ..... X X X X Extracts X X X X X X X X Extracts X X X X
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