1996 (4) TMI 347

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..... captioned appeal is directed against the order of Collector (Appeals) in which the Collector (Appeals) while upholding the order of the Assistant Collector rejected the Department's appeal. 2. The facts of the case, in brief, are that the respondents are engaged in the manufacture of R.C.C. Poles and Collars. The respondents had taken credit of duty under Modvat scheme on the strength of gat .....

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..... ted that the Central Bard of Excise and Customs under proviso to Rule 57G(2) was competent and prescribed any other document as duty paying document; that in exercise of powers under this Rule, the CBEC prescribed that original gate pass which had been endorsed once could be further endorsed again provided the entire goods covered by it were transferred to the third party in the original packing. .....

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..... are hit by limitation. On the question of endorsement in the original gate passes, the learned Counsel submitted that there is a catena of judgments rendered by this Tribunal whereunder it has been held that a gate pass having two endorsements does not become an invalid document purporting the payment of duty. The learned Counsel also submitted that if part consignments are endorsed even then the .....

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