2001 (11) TMI 846

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....or the Respondent. [Order]. - This is an appeal filed against the decision of the Commissioner of Central Excise (Appeals) made in Order-in-Appeal No. P/109/96, dated 27-2-1996 whereunder he confirmed the order passed by the Assistant Collector, Satara, who rejected the request of the assessee for condonation of delay in filing the declaration holding that the capital goods were received bey....

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.... P.G. Conductor v. CCE [1996 (81) E.L.T. 336] holding that filing of declaration is an outstanding requirement and that extension of time beyond two months cannot be granted by the Assistant Collector and he relied on the judgment of the Supreme Court in Miles India Ltd. v. ACCE [1987 (30) E.L.T. 641] that the officers exercising powers under the provisions of the Act and the Rules framed thereund....