https://www.taxtmi.com/caselaws?id=97723 The appellate authority under excise law could examine and condone delay in filing a Modvat declaration because the right of appeal carried power to confirm, modify, or alter the order appealed against, subject to statutory limits. That competence extended to the issue decided by the original authority, so the Commissioner (Appeals) was within jurisdiction to grant relief. The reasons recorded for condonation were found valid, and the Revenue did not effectively challenge the merits of that relief. The order allowing Modvat credit was therefore upheld. en-us Thu, 21 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97723 The appellate authority under excise law could examine and condone delay in filing a Modvat declaration because the right of appeal carried power to confirm, modify, or alter the order appealed against, subject to statutory limits. That competence extended to the issue decided by the original authority, so the Commissioner (Appeals) was within jurisdiction to grant relief. The reasons recorded for condonation were found valid, and the Revenue did not effectively challenge the merits of that relief. The order allowing Modvat credit was therefore upheld. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97723