1997 (6) TMI 182

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....Order]. - Following questions are proposed for reference. (1) Whether the non-compliance of substantive requirement of Law warrants condonation of the same as technical or procedural contravention. (2) Whether the contravention of Rule 57G(1) of Central Excise Rules, 1944 which is substantive, and requirement of law can be invoked for the disallowance of Modvat credit/recovery o....

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....it on the ground that the declaration was wanting in necessary particulars. This reason for rejection by the Collector (Appeals) is what was addressed by the Bench in the course of hearing of the appeal. 4. Apart from this, even on merits, there is no basis for reference. The Board in its circular has ruled that a declaration before a Superintendent of Central Excise would be sufficient fo....