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2014 (3) TMI 10 - HC - Central ExciseEndorsement of gate passes - Whether endorsed gate passes were valid documents in terms of Rule 57G of the Central Excise Rules, 1944 - Held that:- It is evident from the above that the Central Board of Excise and Customs has issued Circular No. 600/37/2001-CX on 19.11.2001 accepting the decisions of Moosa Hazi Patrawala P. Ltd. v. CCE (1996 (1) TMI 220 - CEGAT, BOMBAY) which in turn was decided along with Gujarat Medicraft Pvt. Ltd. (2000 (11) TMI 1210 - GUJARAT HIGH COURT) In view of this development, the reference is answered in favour of the assessee and against the revenue.
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