2001 (10) TMI 549

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..... B.B. Sarkar, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides on the stay applications for waiver of pre-deposit of Rs. 22,00,269.73 and stay of recovery thereof, we find that the issue being settled, the appeal itself could be disposed of for the sake of disposal, we grant the prayer for waiver. 2. The appellants were job workers manufacturing med .....

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..... The Commissioner (Appeals) held that the ratio thereof did not apply nor did he find Board's Circular No. 44/7/99-CX., dt. 23-3-1999 as applicable. He held that the requirements of documentation etc. were mandatory in nature and any default is their regard would deprive the user of the benefit. The appeal is filed against this order. 3. Shri J.R. Cama shows us the disputed documents. We fin .....

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..... guing for Revenue submits that the relevant documents should be examined by the Jurisdictional Officer to ascertain whether the benefit in this manner would be available. Holding that the benefit would be available on this ground, we allow the appeal and remand the proceedings back to the Jurisdictional Officer, who would scrutinise the documents and satisfy himself that they fulfil the requiremen .....

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