9911796707
TMI Blog1993 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... as the appeal are against the same order-in-original No. 21/Demand/K, dated 23-10-1992. Since I felt that the issue canvassed both in the stay application as well as in the appeal falls within the short compass, after getting the consent from both the sides, I proceeded to dispose of the appeal itself. 2. The appellants are receiving inputs like copper wire, paints, stamping under modvat scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Trade Notice No. 162/86 issued by the Collector of Central Excise, Baroda". In accordance with this direction, they have been removing the rejected copper wire and stampings to the suppliers, after reversing the modvat credit under delivery challan and these materials, after rectification of the defects, were supplied to them back under the delivery challan. This was during the period from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain, the ld. JDR, on behalf of the Department, mainly pleads that the delivery challan is not the recognised document under Rule 57G and this is not a case of removal under Rule 57F(2). They ought to have issued gate pass, while removing the defective materials and then receive the goods back from the suppliers under gate passes. Return of the goods under delivery challan cannot entitle them to ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was taken. This is what the Asstt. Collector has directed. Hence, the entire operation was within the knowledge of the Department and it is surprising as to how the Collector can invoke the extended period to confirm the demand in such a case. In view of this, without going into the merits of the case, I allow the appeal on the ground of time bar of the demand. - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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