ORDER Civil Appeal No. 5870 of 2000 : Delay is condoned. 2. Heard learned Attorney General for the appellant and Shri Joseph Vellapalli, learned senior counsel for the respondent. 3. In view of the contentions urged by the parties and in the light of the judgment of this Court in the case of Commissioner of Central Excise & Customs v. Venus Castings (P) Ltd.1, we consider it just and appropriate to set aside the order under challenge. Inasmuch as the respondent has given a declaration under proviso to Rule 96 ZO(3) of the Central Excise Rules, 1944, the Commissioner/appropriate authority is directed to consider the merits of the claim made by the respondent under the declaration and dispose of the matter in accordance with law. The appeal is allowed accordingly. No costs. Civil Appeal Nos. 7086-7089 of 2000 : 4. Heard learned Attorney General for the appellant and learned counsel for the respondents. 5. In view of the judgment of this Court in the case of Commissioner of Central Excise & Customs v. Venus Castings (P) Ltd. (supra), the judgment under challenge cannot be sustained. It is accordingly set aside. However, we leave it open to the respondents to file the declaration in terms of the proviso to Rule 96ZO(3) of the Central Excise Rules, 1944, which, if filed, shall be dealt with in accordance with law. 6. Appeals are accordingly allowed. No costs. Appeal allowed. Matter remanded to Commissioner. *************** Parallel Citations of other Journals : Commissioner of Central Excise, Coimbatore v. Krishna Alloys, 2001(4) Supreme 471 : 2001 (129) ELT 10 : 2001 (75) ECC 708 00030