1999 (12) TMI 263

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hen the application for stay is posted for hearing it is felt that the appeal itself could be disposed of. Hence I have taken up the appeal itself for disposal with the consent of both the sides. 2. Shri A.P. Kolte appeared for the appellants and Shri K.L. Ramteke appeared for the Department. In this case the appellant has taken the Modvat credit for the payment of duty of final product without .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... istant Commissioner about the reasons for filing such application. He also relies on the judgment of the Tribunal Chamundi Steel Re-Rolling Mills v. Collector of Central Excise, Bangalore - 1996 (81) E.L.T. 563 where at paragraph 4 the Tribunal discussed as to how under the sub-rule (5) of Rule 57G has to be dealt with by the authorities. 4. I have considered the submission made by Shri Kolte. I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of law, the public authority cannot help the assessee. This is very peculiar case where I am unable to come to a conclusion in favour of the assessee as filing declaration is a mandatory one as has held by us in the case of Asian Paints Ltd. v. Commissioner of Central Excise - 1997 (93) E.L.T. 198. Under the peculiar circumstances of the case, I am constrained to disagree with the arguments made .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X