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2010 (5) TMI 367 - AT - Central ExciseDelay in filing appeal - Waiver of pre-deposit - demand was confirmed after denying the Cenvat Credit - Commissioner (Appeals) dismissed the Appeal as time barred as the same has been filed even after 30 days condonable period - Appellant was under the impression that it is a demand of Service Tax under the Finance Act, 1994 and as per the provisions of Section 85 of the Finance Act the limitation for filing Appeal is three months - Held that: - demand is confirmed under Central Excise Act & CENVAT Credit Rules hence - no merit in the contention of Appellant that the Appeal filed before the Commissioner (Appeals) was in the format provided for the Service Tax - Petition and Appeal is dismissed
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