TMI Blog2016 (2) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... , at the same time it is undisputed that the appellant had filed declaration in respect of various capital goods and spares. Unless the show cause notice specify particular capital goods, it cannot be ascertained in respect of which capital goods, the declaration was not filed. In absence of such description in the show cause notice, the show cause notice appears to have been issued on presumption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. E/1714/10-Mum - A/85347/16/SMB - Dated:- 1-1-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri S.P. Seth, Advocate For the Respondent : Shri H.M. Dixit, A.C. (AR) ORDER PER : RAMESH NAIR The appeal is directed against Order-in-Appeal No. SB/147/TH-II/10 dated 22/06/2010 passed by the Commissioner (Appeals), Central Excise, Mumbai Zone-I, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submits that without accepting, even if declaration is not filed, it is only processor lapse which have been condoned in the Board Circular No. 267/6/92-CX dated 30-01-1991 and Circular No. 441/7/1999-CX dated 23-02-1999 and the same was reinforced by the Larger Bench judgment in this Tribunal in the case of Kamakhya Steels (P) Ltd. Vs. Commissioner of Central Excise, Meerut - 2000 (121) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration under Rule 57T(1) and an intimation under Rule 57T(2) of erstwhile Central Excise Rules, 1944. I find that the allegation made in show cause notice is very vague as no description of capital goods was provided in the show cause notice, at the same time it is undisputed that the appellant had filed declaration in respect of various capital goods and spares. Unless the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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