1998 (1) TMI 212

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....r : G.R. Sharma, Member (T)]. - It has been contended by the applicants that following points of law arise out of the Tribunal's Final Order No. A/145/97-NB, dated 25-4-1997 [1997 (93) E.L.T. 800 (Tribunal)] :- "(1) As to whether declaration for availing credit in respect of the duty paid on a particular input and containing description with reference to headings or sub-headings of the inp....

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....udarshan Singh, an authorised signatory was contrary to record and, therefore, should not be considered as piece of evidence sufficient to establish the allegations. In the instant case, the Tribunal considered the requirement of filing the declaration and obtaining acknowledgement thereof. The evidence before the Tribunal was sufficient that the declaration was filed under UPC and that the statem....

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....thorities is sufficient compliance of Rule 57G(1). He submits that sending of the declaration under UPC is sufficient compliance of Rule 57G(1). 4. Heard the submissions. We note that the mandatory requirement of Rule 57G(1) is not only filing of declaration but also obtaining acknowledgement thereof. We note that the language of the rule is very clear and is not subject to any ambiguity or ....