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TMI Blog2016 (2) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... allegation made in show cause notice is very vague as no description of capital goods was provided in the show cause notice, at the same time it is undisputed that the appellant had filed declaration in respect of various capital goods and spares. Unless the show cause notice specify particular capital goods, it cannot be ascertained in respect of which capital goods, the declaration was not file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of Capital Goods and use thereof, there in no allegation in the show cause notice. - Decided in favour of assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... n assumption and presumption. He further submits that without accepting, even if declaration is not filed, it is only processor lapse which have been condoned in the Board Circular No. 267/6/92-CX dated 30-01-1991 and Circular No. 441/7/1999-CX dated 23-02-1999 and the same was reinforced by the Larger Bench judgment in this Tribunal in the case of Kamakhya Steels (P) Ltd. Vs. Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n grounds of non-filing of declaration under Rule 57T(1) and an intimation under Rule 57T(2) of erstwhile Central Excise Rules, 1944. I find that the allegation made in show cause notice is very vague as no description of capital goods was provided in the show cause notice, at the same time it is undisputed that the appellant had filed declaration in respect of various capital goods and spares. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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