9911796707
TMI Blog1998 (4) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... eir name at subsequent dates. The Department had maintained that such Gate Passes were not eligible documents in terms of Notification No. 16/94-C.E., dated 30-3-1994. The Tribunal observed that in the impugned Notification, endorsed Gate Passes were also specified against Sl. No. 10 as authorised documents. The Tribunal observed that the facility to issue invoices which could be accepted as valid documents was given to the dealers only vide Notification No. 31/94, dated 4-7-1994. Therefore, a trader who had purchased the goods against a Gate Pass issued on or before 30-3-1994 could not have issued the invoice upto 4-7-1994 on which date he was so empowered. In other words, during the period 1-4-1994 to 4-7-1994 the validity of the Gate Pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible documents in the light of this notification. He submitted that the Tribunal was required to interpret the notification strictly and could not place to wide an interpretation thereon. Shri Sarup, Director submitted that the notification has been correctly interpreted by the Tribunal and that there was no reason or ground on which a reference to the High Court was warranted. 5. Heard both sides. The contention of the Revenue is that although entry at Sl. No. 10 of the Notification No. 16/94-C.E. (N.T.), dated 30-3-1994 prescribes endorsed Gate Passes as valid documents, the stipulation that such endorsement should be made before 1-4-1994 cannot be disregarded. In other words, the Gate Passes which are endorsed on a date later than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced below :- Notification No. 16/94-C.E. (N.T.), dated 30-3-1994. In exercise of the powers conferred by Rule 57G of the Central Excise Rules, 1944 the Central Government hereby prescribes the documents specified in Column (3) of the Table hereto annexed and issued under the authority of the Central Board of Excise and Customs or the Central Excise Rules, 1944 specified in the corresponding entry in Column (2) of the said Table for the purpose of the said rule : Provided that the documents have been issued before 1-4-1994 and the credit under the said rule has been taken on or before 30-6-1994. TABLE Sl. No. Authority of the CBEC or the Central Excise Rules, 1944. Documents 1. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
