1998 (9) TMI 317 - AT - Central Excise

Summary

The Commissioner of Central Excise, Aurangabad appealed against an order denying Modvat credit to the respondents for delayed filing of declaration under Rule 57G. The Collector of Central Excise (Appeals) upheld the denial of Modvat credit but set aside the penalty imposed. The appeal was rejected as Rule 57G(5) allowing condonation of delay was not applicable at the relevant time.