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2013 (4) TMI 155 - AT - Central ExciseCondonation of delay - 192 days - matter is related to the refund claim of Cenvat credit which was passed in the favour of assessee by the Commissioner (Appeals) - Revenue prefer the appeal against the said order to various authorities, there was a delay on behalf of the revenue due to various grounds and then the registry raised objection that only one appeal was filed in a matter involving four orders in original the same was returned to them and thereafter it was rectified. - Held that - the entire matter has been handled too carelessly causing delay at each stage. - No merit in the application of the Revenue because the Revenue is bound to act more diligently in such matters - Decided against the revenue.
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