2004 (1) TMI 612

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..... spondent. [Order]. - Heard both sides. Shri Vishwanathan, ld. Manager appearing for the appellants states that Modvat credit amounting to Rs. 2,66,178/- and Rs. 14,164/- have been disallowed to them on capital goods on the ground of delay in submitting the required declaration. In respect of 4 invoices, the goods were received on 25-8-1997 and the declaration was filed 3 days later on 28-8-1997 .....

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..... hearing both sides and perusal of case records, I find that the Assistant Commissioner as well as the Commissioner (Appeals) have rejected the appellant's request for condonation of the delay in filing the declaration and delay in filing the appeal without granting them a personal hearing. In view of the fact that both the delays were only a matter of few days and the appellants had not utilised .....

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