1997 (6) TMI 182

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..... (1) Whether the non-compliance of substantive requirement of Law warrants condonation of the same as technical or procedural contravention. (2) Whether the contravention of Rule 57G(1) of Central Excise Rules, 1944 which is substantive, and requirement of law can be invoked for the disallowance of Modvat credit/recovery of Modvat credit of duty paid on raw material. The second question is a pa .....

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..... for rejection by the Collector (Appeals) is what was addressed by the Bench in the course of hearing of the appeal. 4. Apart from this, even on merits, there is no basis for reference. The Board in its circular has ruled that a declaration before a Superintendent of Central Excise would be sufficient for the purpose of Rule 57G. It would follow from this that the Departmental authorities themsel .....

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