ORDER
Shri G.A. Brahma Deva
1. When the matter was called none appeared on behalf of the appellants. However, they have requested to have a decision on merits. Accordingly, I proceed to pass this Order after hearing Shri Thomas learned DR for the Revenue.
2. The issue relates to modvat credit. The credit has been denied on the ground that declaration was not field in time. As can be seen from the written submissions it was submitted by the party that the party had availed Small Scale Exemption under Notification No 1/93 dated 28.2.93. When the clearance were about to exceed the limit of Rs.30,00,000/-, the appellant took credit of an amount of Rs 42,205/- on 22.08.1994 but the exemption limit was crossed only on 26.08.1994.The appellant field a declaration under Rule 57 A with the Assistant Commissioner of Cental Excise on 26.08.1994 and utilised the credit and requested for condonation of delay in filing the declaration. The Assistant Commissioner disallowed the credit as per his Order for the reason that credit was taken before filing the declaration. The party had become unsuccessful before the Commissioner (Appeals), hence this appeal.
3. The appellant submits that the delay in submission of the declaration was only a technical lapse which could be condoned. It was also submitted by them that on seeing the old files it was noticed that a declaration under Rule 57 G was filed as early as on 22.12.1992 but the same was not brought to the notice of the Adjudicating Authority which resulted in denial of the benefit. In support of their submissions, reliance was placed on the case of ITI Ltd,. Vs CCE Allahabad 2001 (129) ELT 724, wherein it was held that additional information declaration filed under Rule-57G of Central Excise Rules 1944 is material documents available in records of Department and available at the time of adjudication but not produced before the adjudicating authority and in such circumstances, the matter requires to be examined a fresh by the adjudicating authority. Following the ratio of the aforesaid decision, the matter is remanded to the concerned adjudicating authority to examine the issue afresh and to pass an order in accordance with law taking into consideration the developed case law on the point at issue on providing an opportunity to the party. The appellant may make use of this opportunity to substantiate his claim during the readjudication proceedings.Thus this appeal is disposed of in the above terms.
(Pronounced and dictated in open court)