2001 (9) TMI 842 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal and remanded the matter to the Assistant Commissioner for considering the condonation of delay application as there is no time limit prescribed for filing such applications. The Tribunal's decision supported the admissibility of credit if the declaration was filed within three months from the date of factory registration. The delay in filing the declaration ranged from 1-2 days to a maximum of one month, which was deemed not unreasonable.