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2016 (9) TMI 185 - HC - Central ExciseFixation of Special Rate of the Actual Value Addition in terms of Notification No.20/2007-CE dated 25.04.2007 - Commissioner rejected the application only on the ground of period of limitation - Held that:- Commissioner of Excise, Shillong has failed to examine the reasons assigned by the petitioner and has also failed to consider the requirements that ordinarily, the matters are preferred to be decided on merits rather than on technicalities. The petitioner had given out all the reasons in a forthright manner wherefor the application could not be filed in the office of the Commissioner by 30.09.2015. In any case, the application was indeed filed in the office of the Commissioner on 01.10.2015. So far supporting documents are concerned, mere non-filing of the same with the application could not have been taken as fatal to the cause nor the application could have been declined on that ground alone, particularly when such documents/records were also presented on 16.10.2015 i.e., within 15 days of moving the application and well within the period of 30 days, the extent to which the Commissioner has been authorized to condone the delay and to consider the matter on merits. In the totality of circumstances, the respondent has rightly not attempted to justify the order impugned that does not carry the requisite reasons and requisite consideration. Therefore, the application moved by the petitioner for Fixation of Special Rate, as presented on 01.10.2015 and supported by the documents/records filed on 16.10.2015, is restored for consideration of the Commissioner of Central Excise, Shillong and for disposal by way of a reasoned and speaking order on merits. - Decided in favour of petitioner
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