https://www.taxtmi.com/caselaws?id=103808 Modvat credit could not be finally disallowed without first deciding the assessee's pending request for condonation of delay under Rule 57G(9) of the Central Excise Rules, 1944. Where the assessee had filed the declaration belatedly and sought condonation before adjudication, the authority was required to consider that request before rejecting credit, especially when compliance with Rule 57G(5) was asserted. The Tribunal upheld the appellate order setting aside the original disallowance and directing de novo adjudication, finding no illegality in that course. The Revenue's challenge therefore failed. en-us Mon, 10 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 16:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103808 Modvat credit could not be finally disallowed without first deciding the assessee's pending request for condonation of delay under Rule 57G(9) of the Central Excise Rules, 1944. Where the assessee had filed the declaration belatedly and sought condonation before adjudication, the authority was required to consider that request before rejecting credit, especially when compliance with Rule 57G(5) was asserted. The Tribunal upheld the appellate order setting aside the original disallowance and directing de novo adjudication, finding no illegality in that course. The Revenue's challenge therefore failed. Case-Laws Central Excise Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103808