9911796707
TMI Blog2001 (5) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... als) has filed the present appeal. 2. There are two arenas of disputes. The first pertains to the fact that the appellants had filed the declaration in respect of capital goods after installation of the same. The reasoning taken by the original adjudicating authority that intimation was given after installation and as such the Superintendent could not verify the goods has been rejected by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is as regards the acknowledgement of the declaration filed on 27-5-1994. It is seen that apart from the fact that the appellants had filed the declaration in respect of capital goods on 9-4-1994 and 27-5-1994, another declaration dated 25-8-1997 was also filed within 10 days of the receipt of the goods in the factory. The Commissioner (Appeals) has observed that the delay of 10 days is covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en allow them to take Modvat credit. This is nothing but abuse of judicial process. The Commissioner (Appeals) in his order has observed that even though the acknowledgement was made in 1999, the same would relate back to the date of filing of declaration. No infirmity is found in the above view of the Commissioner (Appeals) which is in accordance with law laid down by the judicial and quasi-judic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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