1997 (8) TMI 312

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....Shri Victor Tyagaraj, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The appellant, an SSI unit, engaged in the manufacture of kraft paper commenced production on 1-9-1994, did not pay duty till the exemption limit came to be crossed and was registered on 21-11-1994. The appellant received capital goods on 27-8-1994, but filed declaration under Rule 57T of Central Exc....

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....nfirmed the demand in the show cause notice holding that delay could not have been condoned in this case. This order is challenged by the assessee. 3. The benefit of credit under Rule 57Q of the Rules is sought in this case in respect of capital goods received on 27-8-1994, Rule 57T of the Rules required the appellant to file declaration with the jurisdictional Assistant Collector furnishi....

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....ant Collector has got power to condone the delay for a maximum period of 3 months from the date of receipt of the capital goods. It must be remembered that appellant had commenced production as early as on 1-9-1994, though he obtained registration much later. There was nothing to prevent him from filing declaration either when capital goods were received or atleast when production commenced, thoug....