9911796707
TMI Blog1996 (9) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Commissioner (Appeals), New Delhi, dated 28-6-1996/12-7-1996. 2. The appellants have filed a stay application for waiver of the pre-deposit of the amount in question. 3. Learned Counsel states that in this case, the appellants have filed Modvat declaration but late and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and since this requirement was not fulfilled in time, therefore, the credit was required to be denied and a penalty was imposable. 6. It was, however, their contention that although there was a delay in filing the declaration, there is no denial of the fact that the inputs were received and utilised for the purpose for which the declaration was ultimately filed and inputs and outputs are co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken even before this date which was not permissible. Furthermore, the second declaration was filed after the issue of the show cause notice and since there was a long delay and this essential requirement was not fulfilled, it amounts to a case of wrong availment of credit. Hence, the A.C. was justified. However, he has no objection if the pre-deposit is waived and matter itself is heard and disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smuch as it is a case where Rule 57H was also involved. The filing of a declaration is an important part of the procedure which has been prescribed and the purpose is to enable the officers to verify the declaration, if necessary. Therefore, in the normal course, the appellants should have filed the declaration before taking the credit or availing the same. However, since there is no dispute on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
