9911796707
TMI Blog1995 (10) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ti Chavan, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - Though this day, only stay application was listed for hearing after hearing both sides and with their consent, the appeal itself was taken up for disposal, since the matter calls for a remand back to the Collr. (A). 2. The appeal is against the Order-in-Appeal No. NK (1142) 507/95, dated 30-8-1995 rejecting the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such a circumstance, the subsidiary gate pass, which is also recognised as a valid duty payment document, could be issued only after 31-3-1994. This has been done within a reasonable period. Moreover, in this case, the appellants have obtained invoices from Binani Metal Ltd. - the manufacturer's sole agents in Bombay. The goods have come under original gate pass to the agents, who have issued in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r extending the benefit. We also note that the Board have given relaxation for accepting such invoices. We therefore set aside the order of the Collector (A) and remand the case back to him for considering the invoices produced, in the light of the Board's instructions and after due personal hearing, pass orders in accordance with law. The appeal is allowed by way of remand. Hence stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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