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2016 (7) TMI 355 - CGOVT - Central ExciseCondonation of delay in filing appeal before Commissioner (Appeals) - he rebate claim was partly rejected by the original authority on the ground that the assessable value was more than FOB value and rebate claim is admissible only to extent of duty payable on FOB value. - Held that:- The Commissioner (Appeals) has considered this aspect of delay in detail and observed that the reason advanced by the applicant was not a sufficient cause which could have prevented the applicant from filing the appeal within sixty (60) days. Such detailed findings of the appellate authority have not been controverted in the grounds of Revision Application by any substantial documentary evidences or submission. As such, Government finds force in the observations of Commissioner (Appeals). - Revision application rejected.
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