1998 (3) TMI 255

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....for the Respondent. [Order]. - This is an appeal filed with reference to the order-in-appeal passed by Commissioner of Customs & Central Excise (Appeals), Ghaziabad dated 8-8-1997. 2. Learned Counsel stated that in this case, the appellants' request for condonation of delay in filing the declaration under Rule 57G has been rejected. 3. The appellants were doing job work for branded ....

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....;It was their submission that they had fulfilled all the conditions in terms of Rule 57H as it stood during the relevant period and it was a verifiable fact and if the report had been shown, they could have satisfied the officers fully. Furthermore, it has been held by the Tribunal in the case of Konark Cylinders & Containers (P) Ltd. v. Commissioner of Central Excise, Bhubaneswar reported in 1997....