2007 (7) TMI 78
X X X X Extracts X X X X
X X X X Extracts X X X X
....ail credit on the inputs lying as such in stock as on 31st day of March, 2003 and utilise the same for payment of duty on their final products cleared on or after 1-4-2003. For this purpose, they were required to make a written declaration, to the department, of the description, quantity, value and stock of the inputs as also to produce the documents evidencing payment of duty on the inputs. For the purpose of filing the declaration, the Central Government granted extension of time by amending the above rule. The last date for this purpose was 15th day of June, 2003 as per sub-rule (4) as amended. The provisions of Rule 9A were specific for textile and textile articles. On the other hand, the general provisions of Rule 3 were also applicabl....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... credit availed by the appellants. It is submitted that the appellate authority also invoked the rule in its stay orders. It is also pointed out that connected matters have been remanded to the original authority in Final Order No. 1107/2006 dated 28-11-2006 and Final Order No. 91 & 92/2007 dated 31-1-2007 passed by the Division Bench in the cases of M/s. Vaibhav & Co. and M/s. Deva Knitwears respectively. In the so-called "connected matters", the issue was whether the appellants were liable to pay duty on grey fabrics and dyed fabrics during the period April to December, 2003. The entire issue was remanded to the original authority for de novo consideration. It is the submission of learned consultant that, in the event of the original auth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of duty on their final products, which became dutiable with effect from 1-4-2003. These special provisions were invariably to be followed by the appellants and it was not open to them to fall back under the general provisions of Rule 3(2). However, these aspects require to be looked into by the original authority afresh inasmuch as it is still open to the assessees to establish, by showing that they had filed, the requisite declarations and produced the requisite documents evidencing the duty-paid nature or inputs, albeit belatedly, that they were entitled to Cenvat credit on the inputs which were in stock on 31-3-2003. I am of the view that the original authority has inherent power to condone the delay in the matter where it is shown to it....