2000 (11) TMI 435 - AT - Central Excise

CEGAT Affirms Condonation Rule 57T: Rs. 17,900 Credit Allowed

The Appellate Tribunal CEGAT in New Delhi rejected the Revenue's application, affirming that the appellants' request for condonation of a short filing ... Condonation of delay - Denial of input credit on grounds of delay - Review on ground of mistake apparent on recordCondonation of delay - Denial of input credit on grounds of delay - Review on ground of mistake apparent on record - Whether the Tribunal's finding that the appellants had requested condonation of a two day delay and consequently were entitled to credit was vitiated by a mistake apparent on the face of the record requiring recall. - HELD THAT: - The Revenue contended that the Tribunal's Final Order erroneously recorded that the appellants had sought condonation of the two day delay in filing the declaration under Rule 57T, and sought recall on that ground. The Tribunal's order (para. 3) had held that the appellants requested condonation of the very short delay and therefore delay could not be a ground for denial of credit, resulting in admissibility of credit on capital goods. On perusal of the file the Court found that, in reply to the show cause notice, the assessees had in fact asked for condonation of the delay. There was thus no mistake apparent on the face of the record in the Tribunal's factual finding, and no basis for disturbing the conclusion that delay could not be the ground for denying the claimed credit in the circumstances recorded by the Tribunal. [Paras 2]Review petition dismissed; no error apparent on record in the Tribunal's finding that condonation was sought and in its consequent allowance of credit.Final Conclusion: The Review application is rejected: the Tribunal correctly recorded that the assessees sought condonation of the short delay, and there is no apparent mistake warranting recall of the Tribunal's order allowing credit. The Appellate Tribunal CEGAT in New Delhi rejected the Revenue's application stating that no error arose in holding that the appellants requested for condonation of a short delay in filing a declaration under Rule 57T of the Central Excise Rules. The Tribunal found that the request for condonation was made by the appellants in reply to the show cause notice, making the credit of Rs. 17,900 admissible on capital goods.