1999 (9) TMI 265

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....or the Respondent. [Order]. -  Question posed in the subject Reference Application filed by the Commissioner, Central Excise, Meerut-I is as follows :- "Whether Modvat credit can be allowed on declaration not filed with the Assistant Commissioner having jurisdiction over the assessee unit as per provisions of Rule 57G(1) of Rules." Before I deal with the aforesaid question, it is ....

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....o be filed. He is normally dealing with the range office. He, therefore, filed the declaration with the Superintendent's office. If the Superintendent felt that he was not competent to receive the declaration, he should have returned it rather than giving a dated acknowledgement of the said declaration. Ld. Advocate, therefore, submits that in the aforesaid facts and circumstances of the case, the....

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.... Superintendent under the concerned Asstt. Collector. He, therefore, prays for dismissal of the Reference Application. 4. In his rejoinder, ld. JDR Sh. Ramanathan submits that ignorance of law is no excuse since the provisions of Rule 57G direct an assessee to file a declaration with the concerned Asstt. Commissioner, those provisions are mandatory, and therefore, a breach of that will lea....