2004 (3) TMI 468

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..... spondent. [Order]. In this appeal, the Revenue has made challenge to the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the Assistant Commissioner allowing the transfer of unutilised credit to the respondents from account RG 23 to their account in RG 23A. 2. The learned SDR has contended that the Assistant Commissioner had no power .....

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..... ibunal in this regard was sought by the Revenue at any stage. 3. Secondly, at the time of adjudication by the Assistant Commissioner, Rule 57H under which initially the Commissioner was competent to decide the request of an assessee for transfer of unutilised Modvat credit lying in account RG 23 to the account in RG 23A, stood amended by Notification No. 8/93-C.E. (N.T.), dated 2-11-93 vide whic .....

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