1997 (12) TMI 592

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..... hri K.M. Mondal, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal by the department is against the order of the Collector in which he has held that the provisions of Section 27 of the Customs Act, 1962 as amended in September, 1991 would not apply to the claim for benefit of excess customs duty paid on goods which formed an ingredient of other goods. He has reli .....

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..... id (in para 98) that the situation in the case of captive consumption is not dealt with, and the question is left open. This order was passed after the interim order was passed by the same court. In any event, since the operation of the Bombay High Court's order has not been stayed by the Supreme Court since that court has left the issue open, the prevailing decision is that which has been followe .....

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