https://www.taxtmi.com/caselaws?id=106049 Belated declarations for capital goods under Rule 57T were partly condoned and partly refused without reasons, so selective denial of condonation could not support the full reversal demand. The assessee was entitled to contest the consequential demand even without appealing the earlier order, because the demand depended on the validity of the refusal of condonation. The demand was sustainable only for the period where condonation was not available on the facts, and the balance was unsustainable. en-us Fri, 14 Sep 2001 00:00:00 +0530 Mon, 12 Mar 2012 14:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106049 Belated declarations for capital goods under Rule 57T were partly condoned and partly refused without reasons, so selective denial of condonation could not support the full reversal demand. The assessee was entitled to contest the consequential demand even without appealing the earlier order, because the demand depended on the validity of the refusal of condonation. The demand was sustainable only for the period where condonation was not available on the facts, and the balance was unsustainable. Case-Laws Central Excise Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106049