2004 (9) TMI 559

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....]. - Heard Shri R. Banerjee, ld. Consultant for the appellants and Shri N.K. Mishra, ld. JDR for the Revenue. 2.Ld. Consultant for the appellants contended that the declaration was filed after receipt of the goods, but there was a bonafide error in not seeking condonation of delay in terms of Rule 57G(5) although credit was availed only after filing the declaration. He submits that it is a bene....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pto six months in filing the declaration. In the present case, the declaration has been filed by the appellants within a period of six months. The request for condonation of delay was not considered by the Assistant Commissioner but the Assistant Commissioner rejected the request for condonation of delay without giving any reason. It is a beneficial legislation and should not be denied on sheer te....