https://www.taxtmi.com/caselaws?id=91297 A belated request for condonation of delay under Rule 57G(5) of the Central Excise Rules, 1944 cannot be rejected merely because it was made after the show cause notice, since the authority must examine whether credit can be regularised ex post facto. The disputed inputs also required fresh consideration because the record did not address the plea that they were covered by the earlier declaration describing them as Tin Cuttings. The matter was therefore remitted for reconsideration on merits, including the factual objection on input coverage and the claim for Modvat credit. en-us Mon, 30 Nov 1998 00:00:00 +0530 Mon, 17 Oct 2011 11:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91297 A belated request for condonation of delay under Rule 57G(5) of the Central Excise Rules, 1944 cannot be rejected merely because it was made after the show cause notice, since the authority must examine whether credit can be regularised ex post facto. The disputed inputs also required fresh consideration because the record did not address the plea that they were covered by the earlier declaration describing them as Tin Cuttings. The matter was therefore remitted for reconsideration on merits, including the factual objection on input coverage and the claim for Modvat credit. Case-Laws Central Excise Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91297