2003 (5) TMI 410

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.... Shri V.N. Nair, learned Advocate appearing on behalf of the appellants contended that there was a delay of only one day in filing the 57T declaration as mentioned at page 57 and in the show cause notice at page 48. Shri Nair contended that under the proviso to the said rule delay up to 3 months could be condoned. He submitted that the request for condonation of the delay was made before the lower....

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....en under the necessary declaration. 2 Shri A.K. Saxena, learned JDR appearing on behalf of the Revenue reiterates the order passed by the lower authorities and contended that the credit has rightly been denied to the appellants. 3 After hearing both sides and perusal of records, I find that there is a delay of only one day in filing the 57T declaration. Normally, such delay should have....