1985 (6) TMI 101

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..... reference application filed by the Collector of Central Excise, Guntur in respect of Order No. ED (MAS) 495/83 dated 7-11-1984 passed by the Tribunal. The following questions said to be of law have been raised for reference to the High Court of Judicature at Hyderabad : (1) Whether the credit is a concession granted under the Central Excise Law or an extra legal concession; (2) Whether the con .....

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..... i Sahakari Karkhane Nigam Ltd.- Appeal No. ED (MAS) 135/83. In the Bangalore case, it was forcefully urged on behalf of Revenue that what is being given is an administrative concession. To quote, What has been given is merely an accommodation or a credit from out of the Consolidated Fund. Revenue as such cannot go on shifting its stand, though I note that the present reference is from the Co .....

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