Order
CA No. 1953 of 1986
1. In this appeal the assessee raises two claims, namely, (1) one under Notification No. 198 of 1976 dated 16-6-1976, and (2) the claim of interest on credit, i.e, credit sales. So far as the first issue is concerned, learned counsel for the appellant fairly states that it is covered against the assessee by our decision in Modi Rubber Ltd. v. Union of India (1996) 4 SCC 573, (1996) 84 ELT 173 and, therefore, the assessee is not entitled to any relief under that head. So far as the second contention is concerned, we think that the assessee would be entitled to relief in view of this Court's decision in Govt. of India v. MRF Ltd. (1995) 4 SCC 349, (1995) 77 ELT 433 However, so far as the question of granting relief under that head is concerned, the matter will have to go back to the Assistant Collector, who will determine the issue after allowing the appellant to place on record such material in support thereof as is in their power, possession and custody. The appeal will stand allowed to that limited extent only with no order as to costs.
CA No. 1954 of 1986
2. The issue arising in this case for determination is answered by this Court in the decision — Modi Rubber Ltd. v. Union of India (1996) 4 SCC 573, (1996) 84 ELT 173. The learned counsel for the appellant states that the matter is covered against the appellant by the said decision and, therefore, nothing survives in the appeal. We, therefore, dismiss this appeal, but make no order as to costs.