2000 (12) TMI 499

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..... .H. Joglekar, Member (T)]. This appeal was posted for admission. On hearing both the sides I admit the appeal and take up the appeal for final disposal. 2. The assessees manufacture textiles. For the packing materials, they had filed declarations under Rule 57G. One declaration was dated 6-9-1996 under which the inputs specifically declared were pipes, tubes etc. falling under Chapter 3917 .....

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..... y place in the declaration filed at all. 3. The applicant Commissioner should have enclosed the copies of the various declarations. However, Shri Arrawatia, Office Manager had the complete documents which were seen by me. On perusal, I am satisfied that even a general declaration was not made of the plastic in roll form in the declaration prevalent on the date of the receipt of the inputs. The a .....

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