COMMISSIONER OF CENTRAL EXCISE Vs. WIPRO LTD.

JUDGEMENT

(1.) Revenue is aggrieved by the order of the CCE (Appeals) in having condoned the permissible delay in filing a declaration and allowing the credit on the grounds that such powers are available only with the Executive Officers not below the rank of Assistant Commissioner and CCE (Appeals) has no such powers.

(2.) Considered. The grounds of appeals taken would imply that even Tribunal or any other higher judicial forum will not have powers to condone the delay. That cannot be the law. An appellate authority in appeal is required to exercise discretion vested in law, there can be no fetters so long as the grant of discretion/or non grant is an issue before the CCE (Appeals). Which in this case was.

(3.) Revenue's appeal is found to be devoid of merit and is dismissed.