TMI Blog1995 (6) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S. Kalyanam, Vice President]. Since after hearing both the parties we found that the issue lies in a short compass and already covered by the ruling of this Bench and also the Trade Notice and Board circular, we take up the appeal itself today for disposal by granting waiver of duty. 2. This appeal is directed against the order of the Collector of Central Excise (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the back side of the GP on 11-2-1992. The learned Counsel sub mitted that the whole consignment was covered by one gate pass. It is in these circumstances, the claim of the appellant was accepted by the original authority on the ground that the show cause notice itself had not discussed the authentic ity of the document relied upon by the appellant and the C.B.E. C. also by Trade Notice No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on technical grounds. 4. Heard Sh. Arulsamy, the learned DR. 5. We have gone through the records and considered the submissions made before us. The short issue for consideration is whether the appellant herein would be ineligible to take Modvat credit on the basis of a photostat copy of the gate pass covering the goods in question when the original gate pass was lost in transit. In the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice and Board s circular and also the practice of the department in accepting the authenticated copies of gate passes and also referred to the Trade Notices of Bombay and Delhi Collectorates and taken them as rel evant factors for considering the similar issue. We also note that the Division Bench of the Bombay High Court cited supra has also emphasised that a liberal view will have to be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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