9911796707
TMI Blog1998 (8) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... , Central Excise, Dehradun vide his C.No. V-CE/(30) MOD-I/81/95/ 6173, dated 7-11-1997 against M/s. BHEL, Haridwar (the appellants). 2. Facts stated in brief are that for Modvat credit taken by the appellants on inputs L.D.O. and L.P.G. during the period 2-6-1994 to 22-11-1994 Modvat declaration was filed on 24-11-1994 condonation of delay of application was filed on 18-7-1995. Show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate authority of 3 months, again rejected the request for condonation after a period of eight months. Ground of rejection was that condonation was applied after issue of show cause notice. Against this order, the appellants have filed this appeal, again. 3. Plain reading of the Order-in-Appeal No. 143-CE/MRT/96, dated 29-3-1996 reveals that there are specific directions by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e harrassment to the assessee caused by the failure of these officers to give effect to the order of the authorities higher to them in the appellate heirarchy. Revenue officers are bound by the decisions of the appellate authorities." 4. In view of observations of the Apex Court the Asstt. Commissioner is hereby reprimanded for his conduct as above. 5. The case is again remanded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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