2004 (9) TMI 482

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alte, SDR, for the Respondent. [Order]. - In this appeal, the appellants have questioned the validity of the impugned order vide which the Commissioner (Appeals) has reversed the order-in-original passed by the adjudicating authority condoning the delay in filing the declaration in respect of capital goods detailed therein. 2. The learned Counsel has contended that the Assistant Comm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. 1 to 28, 31, 37 to 43, 45 to 52 of the declaration dated 16-10-1996 which was not filed within stipulated period, but within three months of the receipt of goods in the factory. The Assistant Commissioner condoned the delay in filing the declaration and allowed the Modvat credit. The Commissioner (Appeals) has reversed this part of the order-in-original of the Assistant Commissioner on the grou....