9911796707
TMI Blog2004 (4) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... M.K. Gupta, JCDR with Ajay Saxena, SDR, for the Respondent. [Order per : Ms. Jyoti Balasundaram, Member (J)]. Vide Order No. C-I/2727 to 2734/WZB/2003, dated 24-10-2003 the Tribunal held that the benefit of deemed credit is not admissible to the Respondents/assessees, set aside the impugned order of the Commissioner (Appeals) and allowed the appeals of the Revenue following the larger b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity, namely, the Additional Collector, as per Board s Circular No. 66/88 dated 20-12-1988. In support of this contention reliance is placed by the learned counsel for the applicants on Tribunal s decisions in the case of Genuine Engineering (P) Ltd. v. CCE, Jaipur, 1999 (109) E.L.T. 702 and Saraswathi Steel Industries Order No. C-I/1204/WZB/2003, dated 13-5-2003. 3. The prayer for recall was op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 4. We have carefully considered the rival submissions and find substance in the plea of the Revenue. In the notification issued under Rule 2 designating proper officer under Central Excise Rules, 1944, the Superintendent of Central Excise has been shown as the proper officer for the purpose of Rule 57-I. Although this notification designating proper officer is based upon the CBEC circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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