https://www.taxtmi.com/caselaws?id=88474 Delay in filing a declaration under Rule 57G(1) could be considered for condonation under Rule 57G(5), and non-consideration of the request by the adjudicating authority required fresh examination on natural justice grounds. On Modvat credit, denial based on endorsed invoices was upheld because that issue had already been settled against admissibility. For the remaining claim, the absence of a duplicate transporter copy was treated as a curable procedural defect where receipt of inputs, duty payment, and use in manufacture were not disputed, and rectified documents were to be examined afresh. en-us Thu, 23 Oct 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88474 Delay in filing a declaration under Rule 57G(1) could be considered for condonation under Rule 57G(5), and non-consideration of the request by the adjudicating authority required fresh examination on natural justice grounds. On Modvat credit, denial based on endorsed invoices was upheld because that issue had already been settled against admissibility. For the remaining claim, the absence of a duplicate transporter copy was treated as a curable procedural defect where receipt of inputs, duty payment, and use in manufacture were not disputed, and rectified documents were to be examined afresh. Case-Laws Central Excise Thu, 23 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88474