Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1992 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (7) TMI 211 - AT - Central ExciseExtract: .......uch mechanism to be resorted to by the assessee would serve nobody rsquo s purpose. In view of this I hold that the appellant rsquo s plea has to be allowed for the reason that the amended Rule 57H would be applicable as the goods can be taken to be lying in stock before the filing of the declaration and, therefore, covered by the amended Rule 57H.
|