9911796707
TMI Blog1999 (7) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. [Order per : J.H. Joglekar, Member (T)]. This reference application was argued by Shri Agarwal. The assessee was represented by Shri Phene. 2. The application was received on 22-6-1998. The question of law in Column 8 of the Form No. E.A. 6 of the paper book read as follows : Whether in the light of discussion above Modvat credit can be allowed without filing the declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose as prescribed because the declaration escapes the scrutiny which it needs to and should have undergone whether the Tribunal was right in holding that such declaration was a correct declaration. 5. The reasons for filing this amendment are not very clear. We are inclined to dismiss the initial application as well as the so called amendment as not bringing out a substantial question of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product. The Tribunal after taking into account both the submissions had allowed the appeal. 7. In the face of this specific finding, the department could not entertain the belief that the specific declaration was not filed at all. The manner in which the so called question of law is attempted to be framed gives the clear indication that none in the ld. Commissioner s office has bothered to app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
