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2010 (7) TMI 755 - AT - Central ExciseLimitation - Appeal time-barred - Cenvat credit - appellant had availed Cenvat credit on certain inputs, which they later on reversed at the instance of the Department - Held that:- assistant Commissioner’s letter dated 17-3-2009 refusing to issue show-cause notice created civil consequences for the appellant. The appellant was, therefore, aggrieved and hence filed the appeal with the Commissioner (Appeals). The appeal, filed on 1-5-2009, challenging the Assistant Commissioner’s view communicated in letter dated 17-3-2009, was very much within the period of limitation prescribed under Section 35 of the Central Excise Act. appeal filed by the appellant before the Commissioner (Appeals) was not time-barred.
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