TMI Blog1998 (1) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the order captioned above passed by the Collector of Central Excise (Appeals), Indore. The appellants were denied Modvat credit Rs. 89,451.20 by the Jurisdictional Assistant Collector, Nagpur on the ground that they had wrongly availed of the credit on the strength of bill of entry without any endorsement in their favour. The Collector (Appeals) rejected the appeal before him on grounds of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is leg and was advised 40 days rest and in these circumstances the delay had taken place. 3. Shri S.V Singh the ld. JDR however pointed out that the Collector (Appeals) has duly considered explanation and has observed that dealing Assistant appears to have joined duty after the rest period on 12-11-1992 and that thereafter also there was delay in filing the appeal. Hence the Collector Appeals) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate the period of 40 days rest inclusive of the commencement of the treatment, and since it is arising out of the undisputed fact of the employee suffering fracture, the strict interpretation is well avoided. Therefore, in the interest of justice, on the facts and in the circumstances of this case, the delay is condonable, and as such, the matter is remanded to the Commissioner (Appeals) having ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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