9911796707
TMI Blog1998 (3) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. - This is an appeal filed with reference to the order-in-appeal passed by Commissioner of Customs & Central Excise (Appeals), Ghaziabad dated 8-8-1997. 2. Learned Counsel stated that in this case, the appellants' request for condonation of delay in filing the declaration under Rule 57G has been rejected. 3. The appellants were doing job work for branded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p;It was their submission that they had fulfilled all the conditions in terms of Rule 57H as it stood during the relevant period and it was a verifiable fact and if the report had been shown, they could have satisfied the officers fully. Furthermore, it has been held by the Tribunal in the case of Konark Cylinders & Containers (P) Ltd. v. Commissioner of Central Excise, Bhubaneswar reported in 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be shown, the benefit, if any, otherwise due should not be denied due to minor procedural infractions. 8. A more liberal view is, therefore, called for on the part of the lower authorities. I also take note of it that the department has no objection on request of the appellants. In the above circumstances, the impugned orders are set aside and matter remanded to the Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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