https://www.taxtmi.com/caselaws?id=113805 The Appellate Tribunal set aside the lower authorities' decisions to reject the appellant's request for condonation of the delay in submitting the required declaration for Modvat credit disallowance. The Tribunal found that the delays were minimal, the credit was not utilized prematurely, and the appellants were not granted a personal hearing before rejection. Consequently, the Tribunal allowed the appeal, condoned the delay in filing the declarations, and directed the allowance of Modvat credit on the goods if the appellants were eligible. en-us Thu, 22 Jan 2004 00:00:00 +0530 Tue, 08 May 2012 14:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113805 The Appellate Tribunal set aside the lower authorities' decisions to reject the appellant's request for condonation of the delay in submitting the required declaration for Modvat credit disallowance. The Tribunal found that the delays were minimal, the credit was not utilized prematurely, and the appellants were not granted a personal hearing before rejection. Consequently, the Tribunal allowed the appeal, condoned the delay in filing the declarations, and directed the allowance of Modvat credit on the goods if the appellants were eligible. Case-Laws Central Excise Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113805