1998 (8) TMI 223

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.... Central Excise, Dehradun vide his C.No. V-CE/(30) MOD-I/81/95/ 6173, dated 7-11-1997 against M/s. BHEL, Haridwar (the appellants). 2. Facts stated in brief are that for Modvat credit taken by the appellants on inputs L.D.O. and L.P.G. during the period 2-6-1994 to 22-11-1994 Modvat declaration was filed on 24-11-1994 condonation of delay of application was filed on 18-7-1995. Show cause not....

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....he appellate authority of 3 months, again rejected the request for condonation after a period of eight months. Ground of rejection was that condonation was applied after issue of show cause notice. Against this order, the appellants have filed this appeal, again. 3. Plain reading of the Order-in-Appeal No. 143-CE/MRT/96, dated 29-3-1996 reveals that there are specific directions by the Commi....