28.12.1990 for the clearance in respect of the entire quantity of detergent powder manufactured from the premises of the job-workers at Tarn Taran, Distt. Amritsar. It is stated that goods were manufactured by the job-workers in licensed premises and approval was given by the concerned Collectorate and it was communicated to the concerned jurisdictional Collectorate in Amritsar for appropriate action. In these circumstances, the findings of the CESTAT should not be disturbed with respect to the verification of the clearance. It was urged next that as far as the question of permissibility of credit goes, even though the notification so expressly provided for the benefit, the intention of the rule making authority can be gathered from the latter amendment brought into force with effect from 22.02.1999 precisely to tide over such difficulties. Having regard to the circumstances it would not be appropriate for the Court to interfere with the order of the CESTAT. Likewise, it was argued that since the Central Government itself has taken a position in its order dated 24.11.2003 with respect to lack of jurisdiction, it cannot be said that the CESTAT should be again approached for relief as that would only paint the hardship and injustice caused to the Assessee.
