https://www.taxtmi.com/caselaws?id=115742 Delay in filing the statutory declaration for credit under Rule 57G(5) was condonable where it was filed within the six-month period and sufficient cause could be recorded in writing. The refusal to condone was unsustainable because no reasons were given, and the beneficial nature of the credit scheme required that substantive relief under Rule 57A not be denied on a mere procedural lapse. The earlier precedent was distinguishable on facts since no declaration had been filed there. The orders rejecting credit were set aside and consequential relief followed. en-us Thu, 30 Sep 2004 00:00:00 +0530 Fri, 01 Jun 2012 15:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115742 Delay in filing the statutory declaration for credit under Rule 57G(5) was condonable where it was filed within the six-month period and sufficient cause could be recorded in writing. The refusal to condone was unsustainable because no reasons were given, and the beneficial nature of the credit scheme required that substantive relief under Rule 57A not be denied on a mere procedural lapse. The earlier precedent was distinguishable on facts since no declaration had been filed there. The orders rejecting credit were set aside and consequential relief followed. Case-Laws Central Excise Thu, 30 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115742