9911796707
TMI Blog2001 (9) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri T.D. Bodade, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. The appellants secured certain capital goods. In terms of the provisions of Rule 57T, necessary declarations had to be filed by them before the receipt of the goods. The rule provided for condonation of late declaration by the Asstt. Commissioner for a maximum period of three months. The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e him against this order. Against this order, the present appeal is filed. 2. Before us were cited certain judgments of the Tribunal granting condonation of delay beyond the period prescribed in the said rules. But the ld. counsel specifically stated that they were not pressing for this advantage but were limiting themselves to cases which fell within the maximum period allowed for condonation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand for the higher differential duty with an argument that the rate of duty originally applied was wrong. This judgment shows that even if the assessee had not made any move to contest the departmental wording in the first round of agitation it could not be prevented from doing so in the second round. We have examined the part condonation made by the Asstt. Commissioner. He has not given a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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