1998 (3) TMI 255 - AT - Central Excise

Summary

The appeal was filed against the rejection of a request for condonation of delay in filing a declaration under Rule 57G. The appellants were engaged in job work for branded goods and their own manufacturing, seeking to switch to the Modvat scheme. The Assistant Commissioner rejected their request citing insufficient cause for the delay. The Tribunal held that delays in such applications are condonable procedural lapses if substantive compliance is shown. The matter was remanded to the Assistant Commissioner for further verification and a speaking order.