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TMI Blog2004 (8) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is filed against the order of the Commissioner (Appeals), Bhopal. 2. The facts are that the appellants filed declaration under Rule 57G of the Central Excise Rules, 1944 for availing credit of duty on the inputs held in stock for the period from 1-3-1986 to 31-3-1986. The declaration was filed on 25-3-1986 addressed to the Assistant Collector, Central Excise, Manik Bagh Palace, Indor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. Hence this appeal. 3. Heard both sides. 4. The appellants contended that there was sufficient compliance with (Rule 57G, as they had sent declaration albeit to a wrong Officer. In the case of Saraya Steel Limited v. Collector of Central Excise, Allahabad [1995 (77) E.L.T. 201 (Tribunal)] held that the letter addressed to the Assistant Collector handed over to the Inspector who acknowle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities took the view that the credit is not available even during transitional period when a declaration under Rule 57G is not received in time. I agree that when the declaration is not received in time, the Officers were denied with an opportunity to verify the contents of the declaration. The Officers could have verified the contents of the declaration even at a later stage with reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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