2001 (9) TMI 842

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri D.K. Bhowmik, JDR, for the Respondent. [Order]. - The relevant para of the order of the Commissioner (Appeals) disclosing the reasons for rejecting the appeal is reproduced below :- "From the facts-in-issue, I find that on all occasions the declarations have been filed after receipt of the capital goods in their factory, although the same have been filed within condonable time-limit ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of penalty, as made in the impugned order-in-original stands justified." 2. A reading of the above para shows that though the declarations were filed within condonable time-limit, the only reason for non-consideration of the prayer for condonation is that the applications for condoning the delay were not filed along with declarations but were filed subsequently after a lapse of three ....