https://www.taxtmi.com/caselaws?id=89478 Rule 57T(1) of the Central Excise Rules, 1944 was construed to permit a declaration for capital goods even after receipt within the prescribed period, with delay capable of condonation by the Assistant Collector on sufficient cause. The earlier final order had proceeded on an incorrect premise that the declaration had to be filed before receipt of the goods, and it failed to consider the second proviso and the appellants' stand under it. That omission was treated as an apparent mistake on the face of the record, justifying recall of the order and restoration of the appeals for fresh hearing. en-us Thu, 26 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89478 Rule 57T(1) of the Central Excise Rules, 1944 was construed to permit a declaration for capital goods even after receipt within the prescribed period, with delay capable of condonation by the Assistant Collector on sufficient cause. The earlier final order had proceeded on an incorrect premise that the declaration had to be filed before receipt of the goods, and it failed to consider the second proviso and the appellants' stand under it. That omission was treated as an apparent mistake on the face of the record, justifying recall of the order and restoration of the appeals for fresh hearing. Case-Laws Central Excise Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89478