AVASARALA TUNGSTEN LIMITED Versus COMMISSIONER OF C. EX., BANGALORE-III
Central Excise
2007 (11) TMI 313 – HIGH COURT OF KARNATAKA AT BANGALORE – 2008 (225) E.L.T. 37 (Kar.)
HIGH COURT OF KARNATAKA AT BANGALORE – HC
Dated:- 22-11-2007
7 of 2005
Central Excise
K.L. Manjunath and N. Ananda, JJ.
[Judgment per : K.L. Manjunath, J.]. – This appeal is by Assessee questioning the concurrent findings of the Adjudicating Authority which has been confirmed by the Commissioner of Central Excise (Appeals), Bangalore, and further confirmed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal No. E/680/99 dated 14-6-2004 raising the following substantial question of law :
(i) Whether the authori
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entered within six months from the date of receipt of goods in RG. 23A Part II. Similarly the order of Adjudicating Authority has been confirmed by the Commissioner of Appeals and also by the Tribunal.
3. The learned Counsel appearing for the appellant submits, authorities below did not consider the fact that immediately after receipt of goods on 20-4-95 the same was entered in RG.23A Part I and however there was delay in making an entry in RG. 23A Part II since the unit was new one and the work was commenced later. According to the learned Counsel appearing for appellant, the Tribunal in all similar matters is taking a view that if an entry is made in RG.23A Part I it would amount to substantial compliance and credit has to be given to su
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