1995 (7) TMI 231 - AT - Central Excise

Summary

The appeal was remanded on a question of law regarding the filing of a declaration under Notification No. 140/83. The appellant claimed to have filed a declaration with the Assistant Collector, supported by a carbon copy bearing the official seal. The Tribunal found discrepancies in the Collector's rejection and ordered a remand for factual verification of the declaration's authenticity. The impugned order was set aside for proper investigation and disposal in accordance with the law.