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TMI Blog1991 (9) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... /903//MAS. - Since we propose to dispose of the appeal itself today on a short question of law with the consent of the parties, we grant waiver of pre-deposit of the duty pending disposal of the appeal. 2. A. No. E/SB/1309/91/MAS. - The appeal is directed against the order of the Collector of Central Excise Customs (Appeals), Madras, dated 12-11-1990. 3. The short question that arises for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is the appellant job worker who is the manufacturer and not Tata Oil Mills. During the pendency of those proceedings the appellant had made the payment by making debit entry in RG 23A Part lI in 1988 and 1989. The Department initiated proceedings on the ground that such debit entry in RG 23A Part II is not permissible as at the relevant time when the duty liability on the part of the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant discharging the duty liability through RG 23A Part II would hardly arise. We, therefore, hold that the view of the Department that the appellant should discharge the duty liability by making debit entry in PLA is unassailable in the facts and circumstances of the case. In this view of the matter the impugned order is upheld and the appeal is dismissed 7. [Assent per : V.P. Gulati, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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