2000 (11) TMI 435 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi rejected the Revenue's application stating that no error arose in holding that the appellants requested for condonation of a short delay in filing a declaration under Rule 57T of the Central Excise Rules. The Tribunal found that the request for condonation was made by the appellants in reply to the show cause notice, making the credit of Rs. 17,900 admissible on capital goods.