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2015 (4) TMI 70 - GOVERNMENT OF INDIADenial of rebate claim - adjudicating authority partly rejected rebate claims totally amounting to ₹ 60744/- on the ground that FOB value is less than the value shown in the ARE-1's because of addition of International Freight and Insurance in the assessable value which is not allowed under section 4 of the Central Excise Act, 1944 - applicant filed initially two appeals before appeal before Commissioner (Appeals), in time claiming interest on delayed payment of rebate claim. Applicant subsequently filed two more appeals against the same Order-in-Original pleading to grant partial rebate claim of ₹ 60741 which was rejected by Assistant Commissioner of Central Excise - Held that:- On perusal of records, Government observes that the first two appeals filed in time claiming interest were allowed by the Commissioner (Appeals). Applicant had not challenged rejection of part rebate claim of ₹ 60741/- in these appeals. The another two appeal filed subsequently were time barred on the one hand and not legally maintainable, in view of first two appeals. The ignorance of law cannot be excuse for filing second set of appeals. As such two appeal filed subsequently were rightly dismissed by Commissioner (Appeals). - No infirmity in impugned order - Decided against assessee.
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