2001 (9) TMI 1029 - AT - Central Excise

Summary

The appellants sought condonation of delay in filing declarations for capital goods. Asstt. Commissioner partially condoned the delay. No appeal was filed against this decision. Show cause notice issued for reversal/recovery of credit. Tribunal held that denial of condonation was not justified. Demand upheld for certain period, set aside for the rest. Appeal allowed in part. Consequential relief to be granted.