https://www.taxtmi.com/caselaws?id=81246 Rule 56A(2B) condonation for late filing of a proforma credit application was available only on proof that the notification reached the manufacturer too late to permit earlier compliance; on the facts, no material showed delayed communication, and trade notices indicated timely circulation, so condonation was refused. The manufacturer also could not claim credit by relying on the absence of departmental advice, because the rule placed the burden of application and procedural compliance on the assessee itself. Technical lapse did not displace the statutory formalities, so the request for credit was rejected and the Department's position was upheld. en-us Tue, 26 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 13:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81246 Rule 56A(2B) condonation for late filing of a proforma credit application was available only on proof that the notification reached the manufacturer too late to permit earlier compliance; on the facts, no material showed delayed communication, and trade notices indicated timely circulation, so condonation was refused. The manufacturer also could not claim credit by relying on the absence of departmental advice, because the rule placed the burden of application and procedural compliance on the assessee itself. Technical lapse did not displace the statutory formalities, so the request for credit was rejected and the Department's position was upheld. Case-Laws Central Excise Tue, 26 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81246