Sridevi Tool Engineers Pvt Ltd. Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:

1. the credit has been denied on the ground that the declaration was filed 2/1/2 months after receipt of the goods and there is no acceptable reason for condonation of the day.2. the assistant commissioner and the commissioner (appeal) both have considered the explanation and found it unacceptable. the amount involved in rs. 39,000/-. on the facts of this case, i decline to admit the appeal.

Judgment:

1. The Credit has been denied on the ground that the declaration was filed 2/1/2 months after receipt of the goods and there is no acceptable reason for condonation of the day.

2. The Assistant Commissioner and the Commissioner (Appeal) both have considered the explanation and found it unacceptable. The amount involved in Rs. 39,000/-. On the facts of this case, I decline to admit the appeal.