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TMI Blog2001 (11) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... s is an appeal filed against the decision of the Commissioner of Central Excise (Appeals) made in Order-in-Appeal No. P/109/96, dated 27-2-1996 whereunder he confirmed the order passed by the Assistant Collector, Satara, who rejected the request of the assessee for condonation of delay in filing the declaration holding that the capital goods were received beyond the period of three months as such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 336] holding that filing of declaration is an outstanding requirement and that extension of time beyond two months cannot be granted by the Assistant Collector and he relied on the judgment of the Supreme Court in Miles India Ltd. v. ACCE [1987 (30) E.L.T. 641] that the officers exercising powers under the provisions of the Act and the Rules framed thereunder cannot ignore the provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at. The beneficial legislation can be availed of by a person only if the mandatory requirements of law are complied with. This is the view of the judgment of the Tribunal in P.G. Conductors. I do not think I can deviate from the order made by the authority below and there is no ground on which I could take a different view as the order passed is perfectly legal. The appeal has been decided in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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