2000 (12) TMI 576

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....cate, for the Respondent. [Order]. - This appeal has been preferred by the Revenue against the impugned order-in-appeal, dated 21-3-2000 passed by Commissioner (Appeals) vide which he had reversed the order-in-original, dated 28-5-1999 of the Deputy Commissioner disallowing the Modvat credit to the tune of Rs. 96,541/- by not condoning the delay of 76 days in filing the declaration under Rul....

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....,541/- under Rule 57U of the Rules on them through order-in-original dated 28-5-1999. 3. Feeling dissatisfied with the above said order of the Deputy Commissioner, the respondents preferred the appeal before the Commissioner (Appeals) who through impugned order-in-appeal reversed the same and allowed the credit of disputed amount by condoning the delay of 76 days. 4. The Revenue ha....

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....y in filing the declaration under Rule 57T of the Rules for Modvat credit, vested with the Assistant Commissioner, under Rule 57G of the Rules, but the order passed by the Assistant Commissioner disallowing the condonation of delay, could be appealed against before the Commissioner (Appeals) under Section 35 of the Act by the aggrieved party. The mere perusal of the subsequent Section 35A which la....

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....donation of delay in filing the declaration under Rule 57T, was appealed against before by him by the respondents. Threfore, the impugned order-in-appeal passed by the Commissioner (Appeals) cannot be said to be without jurisdiction. 7. On merits, the impugned order of the Commissioner (Appeals) allowing the condonation of delay of 76 days to the respondents in filing the declaration under....