2000 (6) TMI 420 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by Ms. Jyoti Balasundaram, represented by Shri Rajesh Chhiber, Advocate. The Tribunal set aside the duty demand of Rs. 57,225 and penalty of Rs. 4,000 imposed on the appellants for not filing the Rule 57H declaration before the Assistant Commissioner, as the declaration was filed with the Superintendent of Central Excise, enabling the Department to verify the raw material stock position. The Tribunal held that credit cannot be denied for this procedural lapse.