9911796707
TMI Blog1994 (1) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.K. Bhatnagar, Vice President]. This is a stay application filed with reference to the order of Collector (Appeals) Chandigarh dated 16-12-1992. 2. Ld. Advocate stated that in this case they have cleared goods on payment of duty from their modvat account. 3. Both inputs and outputs are covered by the Modvat Scheme and their declaration and there is no dispute about it. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 14-2-1991, 59/91 dated 30-7-1991 and 77/91 dated 18-12-1991. These Notices refer to the above practice and the Department wants to proceed on the basis of their changing views and recover the amount by applying the latter view with retrospective effect. Hence the prayer. 7. Ld. DR stated that admittedly the product was exempted under Notification and according to the Rules, the modvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of these trade notices could also be taken into account only in the above context. At this stage the Trade Notices produced before us themselves show that there was some practice of voluntary payment of duty on exempted goods was prevailing for some time and the Department has been shifting its stand from time to time. We feel that the assessee should not be put to hardship on account of such s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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