2001 (9) TMI 842

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....ndent. [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 of one month. I also find that Board vide i....

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....der-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 months. I find that there is no time-limit pr....