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TMI Blog1999 (11) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... oner as required under the rules. He refers to Rule 57H(4) which permits a manufacturer who has filed a declaration under sub-rule (1B) or sub-rule (3) to take credit after obtaining dated acknowledgement. The sub rule (1B) stipulates that the declaration shall be filed with the Asstt. Commissioner. Sub-rule (3) also provides declaration to be filed with the Asstt. Commissioner. The Department s interpretation is that since the declaration mentioned in Rule 57H is required to be filed with the Asst. Commissioner, the declaration filed with the Superintendent was not a correct and proper declaration and therefore taking of credit on the basis of such a declaration was not authorised. They have interpreted the provision in the opening portion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57G made to the Superintendent was held to be valid because the Superintendent was a part of the Divisional Office. 3. Ld. Counsel therefore submitted that the earlier decisions of the Tribunal cited above would clearly support the appellant s contention. Accordingly, the appeal also may be taken up and disposed of at this stage itself since the only question that has been raised therein is in relation to the validity of declaration filed before the Superintendent. 4. Ld. JDR, Shri D.K. Nayyar submitted that since the relevant rule specifically mentions the Asstt. Commissioner as the authority with whom the manufacturer has to file the declaration before taking credit, filing of the declaration with the Superintendent was not a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering the Stay Application, it is not necessary to go into the contentious issues raised by both the sides on the interpretation of Rules 57G and 57H. On balance of convenience, I am of the view that the submissions made on behalf of the assessee - that the filing of the declaration with the Superintendent instead of Asstt. Collector was, at worst, a procedural lapse and this could not be made a ground for denying the assessee Modvat credit if other conditions are satisfied - has some force. 6. Accordingly, I grant un-conditional stay of recovery of the duty demand till the disposal of the appeal on merits. The amount of penalty imposed on the appellants by the impugned order is also stayed during the pendency of the appeal. 7. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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