2002 (1) TMI 653

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....(Oral)]. -  The above matter has been listed for drawing statement of facts and for referring the same to Hon'ble High Court of Judicature at Madras in terms of direction given in respect of Final Order No. 3007/1999, dated 29-11-99 [2001 (137) E.L.T. 1188 (T)] in R.C.P. 5 of 2000, dated 10-1-2001. The High Court has also drawn the following question for answering the same by drawing state....

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.... definition of capital goods as appearing in the explanation to Rule 57O of Central Excise Rules, 1944; (b)     For which no declaration was filed before the receipt of the capital goods into the factory of the assessee. The declaration required under Rule 57T(1) was filed subsequently after the receipt of the said goods into the factory; (c)     ....

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....Rule 57U of Central Excise Rules, 1944 and why penalty should not be imposed. 4. After due adjudication, ld. Asstt. Commissioner by his Order-in-Original No. 448/95, dated 27-12-95 partly allowed their pleas. However, he disallowed the credit of Rs. 50,935.33 under Rule 57U of C.E. Rules and imposed penalty of Rs. 750/-. 5. Aggrieved with the said order, appeals were filed before t....