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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
MS. JYOTI BALASUNDARAM, J.
Basant Products (India) -Appellant
Versus
Collector of Central Excise, Kanpur -Respondent
Stay Order No. S/1/98-NB (SM), E/Stay/1069/97-NB Appeal No. E/2431/97-NB, S/1 of 1998, E/Stay/1069 of 1997, E/2431 of 1997
Decided On : 26-12-1997
Rajesh Jain, A.S. Sisodia,A.M. Tilak
Per Jyoti Balasundaram:
Shri Rajesh Jain, learned Counsel for the appellants submits that credit of an amount of Rs. 52,068/- taken on the strength of TR 6 challan on the goods procured under Chapter X has been disallowed only for the reason that TR 6 challan is not treated as duty paying document for the purpose of availment of credit. He submits that in the case of Gabriel India Ltd. Vs. Collector of Central Excise reported in (1993 (67) ELT 131), the Tribunal has held that TR 6 challan can be accepted as a valid document even for the purpose of Rule 57-G. He submits that the appellants are covered by the above decision of the Tribunal and therefore, prays for waiver. The learned DR reiterates the findings contained in the impugned order.
2. In view of the Tribunal's decision cited (supra) which fully covers the present issue, I am of the view that the appellants have made out a prima facie case on merits and therefore, dispense with the requirement of pre-deposit of duty and stay its recovery pending the appeal.
