ORDER
1. Duty of Rs. 1,71,407/- and penalty of Rs. 30,000/- are required to be deposited. The application has been filed in an appeal against an order of the Commissioner (Appeals) dismissing the appeal before him to failure to deposit the entire duty demanded int he order of the Asst. Commissioner.
2. Duty has been demanded on the ground that certificate issued by the jurisdictional Superintendent in respect of part of a consignment, referred to as a subsidiary gate pass, could not be endorsed and such an endorsed document is not a valid document for taking credit.
3. Counsel for the applicant relies upon a circular F.No.253/26/68-CX-o dated 23.2.1989 of the Board. This circular provides that, in suppression of an earlier instruction, subsidiary gate passes may be permitted to be endorsed only once for availing credit for the entire quantity covered by the document. It is not in dispute that there was online endorsement was and the document covered the entire quantity. The decision of the Tribunal in Navinchandra & Brothers Vs. CCE 2000(38) RLT 231 would Prima facie apply. The applicant has therefore made out a prima facie case. In these circumstances, I take up the appeal itself for disposal.
4. The order of the Commissioner (Appeals) is set aside and the appeal allowed. The Commissioner (Appeals) shall, after giving the appellant a reasonable opportunity of being heard, decide the appeal on merits without insisting on any deposit.