https://www.taxtmi.com/caselaws?id=113198 An appellate authority should not replace a lower adjudicating authority's discretionary condonation of delay merely because it disagrees with the explanation for late filing, especially where the declaration concerns duty-paid capital goods received, installed and used in the factory under intimation. The Assistant Commissioner had condoned the delay under Rule 57T and allowed Modvat credit, while the Commissioner (Appeals) reversed that relief without examining the declaration's contents or the substantive admissibility of credit. Where eligibility of the capital goods for credit is undisputed, denial of Modvat credit cannot be sustained and the original condonation and credit allowance stand. en-us Thu, 23 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 12:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113198 An appellate authority should not replace a lower adjudicating authority's discretionary condonation of delay merely because it disagrees with the explanation for late filing, especially where the declaration concerns duty-paid capital goods received, installed and used in the factory under intimation. The Assistant Commissioner had condoned the delay under Rule 57T and allowed Modvat credit, while the Commissioner (Appeals) reversed that relief without examining the declaration's contents or the substantive admissibility of credit. Where eligibility of the capital goods for credit is undisputed, denial of Modvat credit cannot be sustained and the original condonation and credit allowance stand. Case-Laws Central Excise Thu, 23 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113198