https://www.taxtmi.com/caselaws?id=95084 A revised declaration filed within three months of receipt of capital goods was treated as a valid request for condonation of delay under Rule 57-T(3), because the words asking that the declaration "may please be accepted" showed an intention that any delay be excused and the declaration admitted. The absence of a formal rejection of the declaration also supported that view. On that basis, the requirement of a request for condonation was held to be satisfied, and denial of Modvat credit and the associated penalty were not sustainable. en-us Fri, 10 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95084 A revised declaration filed within three months of receipt of capital goods was treated as a valid request for condonation of delay under Rule 57-T(3), because the words asking that the declaration "may please be accepted" showed an intention that any delay be excused and the declaration admitted. The absence of a formal rejection of the declaration also supported that view. On that basis, the requirement of a request for condonation was held to be satisfied, and denial of Modvat credit and the associated penalty were not sustainable. Case-Laws Central Excise Fri, 10 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95084