9911796707
TMI Blog2002 (11) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... Setalvad, with R.G. Sheth, Advocates, for the Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. On the last occasion it was made clear to parties that appeal will be liable to be taken up for disposal. This has been done and after hearing, we proceed to declare our order. 2. In the order impugned before us, the Commissioner (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the customs authorities. He also points out that the spirit expressed in sub-rule (11) of Rule 57G that credit cannot be denied on the ground that any of the duty paying documents does not contain of particulars or that the declarations to be filed under sub-rule (1) does not contain all details, so long as it is clear that the documents contain the essential details specified in sub-rule 11( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocedural prescribed by the Board has not been complied with. It is perhaps in this context that sub- rule (11) was incorporated in Rule 57G on 9-2-1999. The provisions of this sub-rule make it clear that as long as duty paying documents contain essential particulars relating to details of payment of duty, description of goods, their value, name and address of the factory or warehouse, credit cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
