2004 (5) TMI 194

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..... aken in respect of the Bill of Entry after six months were allowed by the Commissioner (Appeals). 3. The brief facts of the case are that the respondents made import of the inputs vide Bill of Entry dated 6-2-98 when the goods were received in the factory during the period 20-4-98 to 29-7-98. The respondents received inputs in the factory and the imports were duly entered in their statutory reco .....

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..... 39) RLT 440. 6. In this case the goods were received in the factory and Revenue is not disputing the receipt of the goods. On the appeal appellant vide letter dated 16-6-98 wrote to the Revenue seeking permission to take credit on exchange control copies of Bill of Entry on the ground that the triplicate copy of Bill of Entry is misplaced. The request is still pending with the Revenue and no act .....

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