https://www.taxtmi.com/caselaws?id=113290 Rule 57T delay condonation for filing a capital goods declaration requires the Assistant Commissioner to record that sufficient cause was shown and that he was satisfied on the explanation offered. A bare one-line condonation order, with no reference to the application, the cause pleaded, or the authority's own satisfaction, is legally inadequate and unsustainable for want of proper application of mind. The authority need not give elaborate reasons, but it must show that the statutory discretion was actually exercised. The question whether Modvat credit could still be claimed despite a defective or absent declaration was left open for fresh consideration on remand. en-us Mon, 19 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 17:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113290 Rule 57T delay condonation for filing a capital goods declaration requires the Assistant Commissioner to record that sufficient cause was shown and that he was satisfied on the explanation offered. A bare one-line condonation order, with no reference to the application, the cause pleaded, or the authority's own satisfaction, is legally inadequate and unsustainable for want of proper application of mind. The authority need not give elaborate reasons, but it must show that the statutory discretion was actually exercised. The question whether Modvat credit could still be claimed despite a defective or absent declaration was left open for fresh consideration on remand. Case-Laws Central Excise Mon, 19 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113290