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TMI Blog2001 (8) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... idharan and J.F. Pochhkhanawalla Advocates, for the Appellant. Shri Arun Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The Stay applications filed by J.B.M. Tools Ltd. and by Autoline Stampings Pvt. Ltd. were listed for hearing to-day. However, since we find that the common issue for consideration in these appeals is covered by decisions of this Tribunal, we have, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (in appeal E/2136/96) and Commissioner (Appeals) in the other appeals on the ground that the provisions of Rule 57T(1) and (3) have not been complied with. Sub-rule (1) requires a declaration containing particulars of the capital goods to be filed before their receipt in the factory. Sub-rule (3) granted a period of one month ordinarily from the date of receipt of capital goods, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of sub-rule (1). 4. The amended rule which came into force from 9-2-1999 was in existence when the declarations of J.B.M. Tools Ltd. and Autoline Stampings Pvt. Ltd. were filed. SKF had filed its declaration earlier to the amendment. The reason that the Assistant Commissioner advances for not accepting the declaration is that sub-rule (13) does not "offer any protection in cases where n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacturer is required to comply with is that of filing a declaration. In cases where a manufacturer files a declaration but it does not contain all the details, the first portion of Clause (ii) of Rule 57T(13) will apply. In other cases, where no declaration is filed at all, the second clause will apply. This is the only meaning that we are able to give to the somewhat involved wording of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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