TMI Blog2006 (11) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards applicability of sub-rule (9) of Rule 57CC vis-a-vis the provisions of Rule 57A and Rule 57C thereof. The respondent also contends that they are entitled to the reversal of amounts effected in the registers of inputs credit and for consideration as to whether the respondent has complied with the conditions laid down in the Notification No. 5/98-C.E., dated 2-6-1998 or not. Therefore, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing on behalf of the appellant would submit that from a bare perusal of the impugned order it would appear that the Tribunal has mechanically fallowed a decision of this Court in Chandrapur Magnet Wires (P) Ltd. v. Collector of Central Excise, Nagpur reported in 1996 (2) SCC 159 as also a decision of a Division Bench of the Allahabad High Court in Hello Minerals Water (P) Ltd. v. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t facts have been noticed by the tribunal, we need not advert thereto. 5. The appellant herein has raised contentious issues as regards applicability of sub-rule (9) of Rule 57CC vis-a-vis the provisions of Rule 57A and Rule 57C thereof. The respondent also contends that they are entitled to the reversal of amounts effected in the registers of inputs credit and for consideration as to whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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