2001 (11) TMI 191

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..... xcise (Appeals) made in Order-in-Appeal No. P/109/96, dated 27-2-1996 whereunder he confirmed the order passed by the Assistant Collector, Satara, who rejected the request of the assessee for condonation of delay in filing the declaration holding that the capital goods were received beyond the period of three months as such he was unable to condone the delay under Rule 57T of the Central Excise Ru .....

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..... d that extension of time beyond two months cannot be granted by the Assistant Collector and he relied on the judgment of the Supreme Court in Miles India Ltd. v. ACCE [1987 (30) E.L.T. 641] that the officers exercising powers under the provisions of the Act and the Rules framed thereunder cannot ignore the provisions of the Act and Rules as they are the creatures of the statute. He also relied on .....

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..... ory requirements of law are complied with. This is the view of the judgment of the Tribunal in P.G. Conductors. I do not think I can deviate from the order made by the authority below and there is no ground on which I could take a different view as the order passed is perfectly legal. The appeal has been decided in the absence of the party because in spite of the notice the party has not appeared. .....

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