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TMI Blog2017 (9) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... case as to the date of registration, declaration filed under Rule 57G and the application for 57H and thereafter, the applicability of the law and case laws would apply - the matter should be remanded to the Adjudicating Authority to examine the facts in details with the documents and thereafter, the applicability of the law - appeal allowed by way of remand. - E/75997/2015 - FO/A/75177/2017 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Rules, 1944. They filed RT 12 returns on 28.08.1995, thereafter, they submitted an application on 19.09.1995 to the Assistant Commissioner of Central Excise for permission to take transitional credit under Rule 57H of the Central Excise Rules, 1944. A Show Cause Notice dated 02.04.1996 was issued proposing to disallow the credit of ₹ 17,56,079/- on the ground that the credit was taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contended by the Ld. Counsel, that they have declared the stock in their declaration immediately after obtaining the registration under Rule 57G of the erstwhile Central Excise Rules, 1944. I find that the appellant filed modvat declaration on 20 th December 1994, under Rule 57G of the Central Excise Rules, 1944. The contention of the appellant is that they obtained registration certificate on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Rishra as the Assistant Collector has been pleased to allot you to Range-IV for dealing Central Excise procedures. Sd/- Superintendent (Tech.) Central Excise Dankuni Division 4. The moot question in this case is as to whether the appellant declared the stocks as on 17.06.1994 in their Modvat declaration dated 20.12.1994. In view of the letter dated 10.01.1995 of the Supdt o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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