2002 (1) TMI 985

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..... against the impugned order dt. 23-7-2001 passed by the Commissioner (Appeals), Chandigarh. The Commissioner (Appeals) has allowed the Modvat credit of Rs. 52,266.67 to the respondents availed by them on the strength of gate passes issued before 1-4-94 but endorsed after this date. In arriving at this decision, the lower appellate authority has relied on the CEGAT order in Moosa Haji Patrawala - 19 .....

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..... petitions on the subject are pending before the Hon ble Bombay, Punjab and Haryana and the Delhi High Courts. However, the contention that some reference petitions are pending consideration before some High Courts in itself could not be the ground to not follow the ratio of a settled judgment. Besides, as rightly contended by the respondents, the Board by issue of the above circular have clarifie .....

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