2000 (4) TMI 664

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..... (T)]. In this appeal filed by the Revenue, the order-in-appeal dated 9-11-1993 passed by the Collector of Central Excise (Appeals), Pune, is under challenge. The respondents, M/s Bajaj Auto Ltd. had received brake lining from the suppliers who had availed of the benefit of Notification No. 59/90-C.E., dated 20-3-1990. Under serial no. 3 of the table annexed to that notification brake linings .....

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..... respondents (appellants before him). 2. We have heard Shri Satnam Singh, SDR and Shri L.B. Attar, Advocate. 3. We find that it is not a case where the rate of duty has undergone a change. The goods were received on payment of duty and were removed on reversal of the Modvat credit. It appears that there was a mistake in extending the benefit of Notification No. 59/90-C.E. in the hands of the m .....

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