2008 (2) TMI 769

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..... ration, multiple declarations have been filed by the appellant. There is no requirement under the law of filing only one declaration - appeal allowed. - E/903/2007 - A/403/2008-WZB/AHD - Dated:- 28-2-2008 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri D.K. Trivedi, Advocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order]. The duty of Rs. 3,56,307/- stands .....

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..... ised on 26-5-03 and 13-6-03. 2. It is the contention of the Revenue that multiple filing of declarations by the appellants was not in accordance with the provisions of law and they should have filed one declaration declaring description, quantity, value of stock of inputs lying in the factory as on 1-4-03. On the other hand, it is the appellant s contention that the necessity to file multiple de .....

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