9911796707
TMI Blog1996 (1) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Member (T)]. Though, this day only stay application was listed for hearing, after hearing both the sides, we have taken up the appeal itself for disposal since the matter falls within a short compass, on which a view has already been taken by this Bench in another similar appeal. 2. Following are the undisputed facts : The appellants received inputs on the basis of endorsed Gate Pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 8-11-1995, he confirmed the order and hence the present appeal before the Tribunal. 3. After hearing both the sides and on a perusal of the Notification No. 16/94, we find that the said notification came into effect from 30-3-1994. The Gate Passes have been issued on or before 30-3-1994; they are valid documents even otherwise. In this case, all the gate passes have been issued on or before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsement thereof. Endorsement is for purpose of transferring the goods covered by the gate pass. It is only an endorsement regarding transfer, on the gate pass already issued. 4. Be that as it may, in this case, the requirement of dealers getting registered and issuing invoice, which could be accepted as valid document, was stipulated under Notification No. 32/94, dated 4-7-1994. In the circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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