2000 (6) TMI 104

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..... being short, the appeal itself could be disposed of. After hearing both the sides, this was done. 2. The appellants received inputs on 20-8-1997 but filed the declaration on 3-9-1997 in their regard. They did not file any application for condonation for the delay. The credit was reversed and penalty was imposed. The Commissioner (Appeals) having upheld this order, the present appeal is filed. .....

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..... an Paints Ltd. cited supra. I noticed that the assessee instead of following the law, advanced the claim that the duty paid nature of the goods not having been contested, the credit could not be reversed. Several Benches of the Tribunal had also shown undue leniency in accepting such pleas. In view of the judgment that the declaration was mandatory and substantive requirement, the failure thereof .....

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