1997 (6) TMI 172

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..... T)]. The facts leading to the present appeal are that the respondents therein imported Hurbrings and Lap film and claimed Modvat credit of duty. In this case the appellants took credit of duty on the above imported item on 5-4-1986. Whereas the declaration was filed on 24-4-1986. On 8-7-1987 they filed a request under Rule 57H for availing Modvat credit in respect of inputs for which a decla .....

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..... he respondents that Modvat credit on the items was not admissible to them. That against this order the appellants filed the appeal which was received in the office of ld. Collector (Appeals) on 13-5-1988. The ld. SDR submitted that the appeal was much beyond a period of 3 months. He submits that no doubt the Collector (Appeals) has power to condone a delay of three months; that even if this power .....

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