1994 (9) TMI 147

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..... or the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - These are the appeals filed with reference to the same order-in-appeal dt. 30-6-1988 passed by Collector of Central Excise (Appeals), Bombay. 2. The appellants have sent letters dt. 16-08-1994 and dt. 17-08-1994 reiterating their submissions made in the appeal memos and requesting the Tribunal to decide the appeals on mer .....

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..... ates that the issue has now been settled by the order of the Calcutta High Court in the case of Bengal Cardboard Industries & Printers (P) Ltd. v. Assistant Collector of Central Excise, as reported in 1992 (62) E.L.T. 684 (Cal.) In view thereof he has nothing further to say. 7. We observe that it is a settled point of law that the assessee(s) could opt out of MODVAT claim even during the fin .....

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