Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (3) TMI 600

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ptioned ROM Application was argued by Shri Vinod Agarwal, ld. Advocate. He submits that in Para 6 of the impugned Final Order No. A/941/97-NB(SM) dated 28-11-1997, the Tribunal had relied on its earlier decision in M/s. Netplasts Limited v. CCE, Kanpur [1996 (87) E.L.T. 434] holding that Rule 57G(4) required the production of original GPIs for taking Modvat credit. Ld. Counsel has submitted that t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rought out by the applicant in terms of Section 35C(2) of the Central Excise Act, 1944. The Final Order had relied on the earlier decision of the Tribunal in Netplast case (supra). Whether the decision in M/s. Netplast case was made after noticing or without noticing a relevant Board's Circular was not a matter which can be termed as an error apparent on the face of the record of another Order esp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates