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2012 (12) TMI 502 - AT - Central ExcisePower to condone delay - declaration under Rule 57G(1) indicated use of defective angles falling under 7216.90 as input but did not indicate mis-rolls falling under heading 7216.10 - defect in the declaration was sought to be rectified by declaration filed on 15-10-1996, four months after availing credit, on goods falling under heading 7216.10 – Held that:- Whether mis-rolls would be classifiable under 7216.10 or 7216.90 itself was in doubt - Assistant Commissioner had powers to condone the delay as per provisions of Rule 57G(5) - Deputy Commissioner has not recorded any reason for not exercising this discretion in this case. If a public authority is given a discretion to do a thing under a Rule and if chooses not to do so he is bound to record reasons for not exercising the discretion - Since this has not been done order of the adjudicating authority is not sustainable
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