Per Shri V.P. Gulati :

This matter had been earlier heard and orders in the open court was passed and stay was granted and also with the consent of both the sides since the issue fell in a short campus the appeal was also heard and allowed. However, the order could not be signed as the same was not typed for the reason that the concerned P.A. who remained absent without applying for leave and was finally relieved from the Tribunal. In view of this, since no written order could be issued, the matter has been reposted for hearing and disposal.

2. The learned Advocate for the appellants has pleaded that the issue in the appeal relates to the acceptance of endorsed invoices for the purpose of taking MODVAT credit. He has pleaded, after the switch over from the Gate Pass procedure to Invoice procedure for clearance of the goods in terms of amendment to Rule 52A of the Central Excise Rules, the goods were cleared under the invoice as prescribed and therefore the same were obtained by the appellants through a dealer who endorsed the same invoice to the appellant. He has pleaded that at the relevant time by issue of Notification 16/94 the gate passes which were issued prior to 1.4.94 we