ORDER
1. The appeal from the Revenue was argued by Shri George. Shri Modani appeared for the Respondent.
2. The Respondent had taken modvat credit on measuring instruments and on wheel bearings. The Assistant Commissioner disallowed the credit and confirmed the demand of Rs. 39,361.27 and also imposed penalty of Rs. 2,000/- on the Respondent. The assessee then filed an appeal. The Commissioner (Appeals) relying upon the judgment of Tribunal in the case of Telco Vs. CCE 1994 (70) ELT 79 accepted the claim with regard to measuring instruments. As regards the wheel bearings he observed that although the declarations were filed late they were filed within the extended period where condonation could be given by the Assistant Commissioner. He held that the mere fact that the application for condonation was filed late was not a ground for the late declaration not being accepted. On his allowing the appeal of the assessee, the present appeal has been filed.
3. As regards the action of the Commissioner (Appeals) in following the judgment of Telco Vs. CCE the appeal memorandum states that the judgment has not been accepted by the department and that appeal has been filed. The learned DR has no information as to the outcome of the appeal. In that circumstances the Tribunal judgement continues to hold force and was binding on the Commissioner (Appeals). On this ground the order sustains.
4. As regards the second part of condonation in filing the declaration under Rule 57Q the Revenue had merely stated that the application for condonation of delay was filed after 10 months. This fact has been already acknowledged by the Commissioner (Appeals) before making his order and therefore does not become a point of contest. The order survives.
5. The appeal is dismissed.