9911796707
TMI Blog2000 (3) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is aggrieved with the order passed by the Collector (Appeals) allowing the Respondent s appeal and hence the present appeal by the Revenue. We have heard Shri R.K. Roy, learned JDR for the Revenue and Shri S.K. Bagaria, learned Advocate for the respondent(s). 2. At the outset Shri S.K. Bagaria, learned Advocate, submits that the matter already stands decided by the Tribunal vide its or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (8) of Rule 57F which was introduced w.e.f. 2-11-1993 allowing the assessee to utilize the credit of special excise duty paid on the inputs on or prior to 28-2-1993 towards payment of basic excise duty on final products cleared subsequent to 28-2-1993 but prior to 31-3-1994. The effect of such rule was that the inputs which have already suffered special excise duty prior to the date when the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tio of the above order and following the same we reject the Revenue s appeal and uphold the impugned order. 5. At this stage it has also been brought to our notice that the Asstt. Commr. has referred a few of the instances where the special excise duty was paid subsequent to 28-2-1993 on account of escalation of the value of the inputs. Collector (Appeals) has observed that wherever special exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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