https://www.taxtmi.com/caselaws?id=92809 At the stay stage, the Tribunal declined to finally resolve the interpretation of Rules 57G and 57H, focusing instead on whether recovery of duty demand and penalty should be suspended pending appeal. It accepted that filing the Modvat declaration with the Superintendent rather than the Assistant Commissioner could be a procedural lapse, and that this contention had force where the other conditions for credit were said to be satisfied. On that balance of convenience, unconditional stay of recovery of the duty demand and stay of the penalty were granted until disposal of the appeal on merits. en-us Mon, 15 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 12:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92809 At the stay stage, the Tribunal declined to finally resolve the interpretation of Rules 57G and 57H, focusing instead on whether recovery of duty demand and penalty should be suspended pending appeal. It accepted that filing the Modvat declaration with the Superintendent rather than the Assistant Commissioner could be a procedural lapse, and that this contention had force where the other conditions for credit were said to be satisfied. On that balance of convenience, unconditional stay of recovery of the duty demand and stay of the penalty were granted until disposal of the appeal on merits. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92809