1998 (2) TMI 286

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....r the Appellant. Shri G. Sampath, Advocate, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. -  The delay in filing this reference application of 3 days is due to the fact that since there was bifurcation of the Commissionerate some time was taken for filing the above application. 2. We have heard the ld. SDR as well as the ld. Advocate Shri G. Sampath. After heari....

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....ed that filing of a declaration is a must. 5. Heard the ld. Advocate Shri G. Sampath. He pointed out that the above cited decision is not applicable to the facts of the case. In that case, the appellants were required to file the declaration because they were under the excise control. Therefore, he has filed declaration. But in this particular case, he pointed out that the question of Modv....