1998 (11) TMI 329 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether filing a declaration specified in Rule 57G before the Range Superintendent satisfies the rule's requirements. The Tribunal upheld that a declaration filed before the Superintendent is acceptable based on a circular issued by the Board. The appeal was dismissed. (1998 (11) TMI 329 - CEGAT, Mumbai)