2001 (11) TMI 191

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....ion 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 beyond the period of three months as such he was unable to condone the delay und....

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....ion 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 thereunder cannot ignore the provisions of the Act and Rules as they are the creature....