1993 (11) TMI 157

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..... venue against the order in appeal No. V-2 (15C) 3052/81, dated 18-12-1985, allowing the appeal of the respondents on the ground of time-bar. Since the Revenue seems to be aggrieved by this order, they have come in appeal. 2. The undisputed facts are that the respondents brought Tapioca Starch declared as input under Rule 56A for the manufacture of modified starch and Dextrose. The dispute relate .....

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..... e un-disputed fact is that the source of supply of Tapioca starch as M/s. Chaudhary Sago and Jaggery Suppliers, Salem was indicated in the D-3 declaration submitted by the respondents alongwith the Gate Passes and they were verified by the Central Excise Officer before allowing credit. The Collector (Appeals) has therefore, allowed the appeal of the respondents on the ground of time-bar. 3. Hear .....

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..... a situation, the officer who does the verification is entitled to demand the subsidiary Gate Pass instead of verifying and allowing credit. In view of the fact that the materials particulars were available before the Department at the time of verification and the entry of the inputs, the extended period may not be applicable. Hence, the Collector is justified in allowing the appeal of the respond .....

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