TMI Blog1995 (7) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S. Kalyanam, Vice President]. Since we propose to remand the appeal itself on a short question of law, we grant waiver of pre-deposit of duty and penalty pending disposal of the appeal today. 2. This appeal is directed against the order of the Collector of Central Excise, Bangalore 4-1-1995. This is the second time that this appeal is coming before us and the appeal was rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant on the ground that the AC Bangalore vide letter C. No. V/30/15/13/92 Adjn., dated 21-12-1994 categorically stated that as seen from the records of their office, the assessee had not filed any declaration. The learned Consultant vehemently contended that the declaration in question bears the official seal of the Office of the Assistant Collector with the initial of the officer who receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assistant Collector and the initial of the officer who received it and the date shown in the seal is 4 April, 1990. The mere fact that the declaration filed by the appellant is missing in the Office of the Assistant Collector would not ipso facto lead to the conclusion that no declaration was filed by the appellant. In these circumstances, we set aside the impugned order and remand the matter t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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