9911796707
TMI Blog2001 (11) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices, under which the inputs were received. 3. Ld. Counsel, appearing on behalf of the appellants, submits that the appellants filed the declaration declaring the inputs as brass waste and scrap falling under sub-heading 7404. The appellants received the scrap from ship breakers and the stand of the Revenue is that the scrap is falling under Heading 7420 of Tariff. Therefore, the scrap, falling under Heading 7420, is not declared in the declaration filed under Rule 57G of the Rules. Ld. Counsel submits that the appellants filed a revised declaration along with the request for condoning the delay in filing the declaration. His submission is that even the credit was denied in respect of two consignments, which were received after f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly. These provisions were noticed by the Larger Bench of the Tribunal in the case of Kamakhya Steels (P) Ltd. v. CCE., Meerut (supra) and the Larger Bench of the Tribunal held as under : Shri A.R. Madhav Rao, ld. Advocate as an intervener submitted that the question referred to the Larger Bench in the instant case need not be answered and matter be remanded to the Adjudicating Authority to examine the issue afresh in the light of amendment to Rules 57G and 57T as per Notification No. 7/99-C.E. (N.T.), dated 9-2-99, and the two Circulars (M.F. D.R. Letter F.No. 267/6/92-CX., dated 30-1-92 and Circular No. 441/7/99-CX., dt. 23-2-99) [reported in 1999 (31) RLT M61]. He referred to the relevant amendment (7/99-C.E. (N.T.), dt. 9-2-99) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circular that guidelines are applicable to the pending cases and the pending cases are to be disposed of accordingly. In this context, he referred to the decision of the Supreme Court in the cases of Mathew M. Thomas v. Commissioner of Income Tax reported in 1999 (33) RLT 227 (S.C.) = 1999 (111) E.L.T. 4 (S.C.) wherein it was held that proceedings shall include proceedings at the appellate stage. Particularly, he drew our attention to the para 8 of the said judgment which reads as under :- 8. It is well settled that the word Proceedings shall include the proceedings at the appellate stage. It is sufficient to refer to the judgement of this Court in Garikapati Veeraya V.N. Subiah Choudhary Ors. - AIR 1957 SC 540 wherein the Court said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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