1980 (3) TMI 102

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..... ecords of the case. 2. Government observe that the petitioners have been denied the credit of Central Excise duty in respect of relays and theromostate contended to be manufactured and cleared on payment of Central Excise duty from M/s. Danfoss and received in the petitioners factory, during the period from July 1970 to April, 1971, for use in the further manufacture of refrigerators. The lower .....

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..... there was no contravention of the procedure laid down in Rule 56A of the Central Excise Rules, 1944. The petitioners have also contended that in the circumstances the said certificate of the Supdt., Central Excise should not be insisted upon. The petitioners have also drawn attention to Government of India's Order in Revision No. 56/74, dated 30-1-74 wherein the Government had according to the pet .....

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..... cked in the godown of the sole distributor in whose favour the gate passes were originally issued but are stated to have been subsequently endorsed by the sole distributor in favour of the petitioners. 5. The petitioners ' revision application, too would merit favourable consideration for consequential relief if the Assistant Collector is satisfied that impugned goods had moved directly from the .....

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