2002 (9) TMI 213

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..... application for waiver of pre-deposit of duty amounting to Rs. 18,73,058/- we find that the issue being capable of being decided at this stage, the appeal itself could be disposed off. Both sides agreeing, this was done. 2. The facts of this case deserve to be noted. The appellants had received certain inputs during the period November, 1991 to March, 1994 without duty having been paid thereupo .....

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..... n in the year 2000 and became the basis of the claim of incremental credit taken by the recipient-manufacturers who are the appellants before us in this case. 3. The relevant Central Excise Rules in the meanwhile had undergone a drastic change. Under the new rules the certificate was not found to be a valid document by the Assistant Commissioner. Therefore he found himself "constrainted to disal .....

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