1990 (9) TMI 197

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..... t. [Order per : H. Narayan Rao, Collector (Appeals)]. - This is an appeal preferred by M/s. Keonics Video Colour Division, Peenya, Bangalore, against the order of the Assistant Collector of Central Excise, Bangalore V Division, Bangalore dated 12-3-1990. 2. The appellants, M/s. Keonics Video Colour Division, are the manufacturers of Colour TVs. They are availing the benefit of taking credit of .....

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..... ltant, appeared before me for hearing. It was submitted by him that because of certain urgency M/s. Electronics Trade and Technology Development Corporation Limited, (ET&T), Bombay, had requested their suppliers, M/s. M.R. Electronics Components Limited, to divert the consignment under Gate Pass No. 5914 dated 15-3-1989 to the appellants. It was submitted that this was pointed out to the Superinte .....

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..... necessary that the goods received must have proper duty paying documents accompanying it. In this case, there is a duty paying document, but, unfortunately, it was not endorsed in the favour of M/s. Keonics Video Colour Division, the appellants. It was actually consigned to M/s. ET&T, Bombay, but who sent these goods to M/s. Keonics Video Colour Division, for further manufacture. The appellants h .....

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