Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 48 - CESTAT, MUMBAIDuty demand on the ground that paper cess is to be taken into consideration while calculating the amount of education cess and higher education cess - appeal dismissed on the ground as there is a delay of 20 days in filing the appeal and no sufficient reason has been explained - assessee contested that in the forwarding letter of the adjudication order, it is stated that the appeal can be filed within 90 days from the receipt of the order - Held that:- In the forwarding letter it was specifically mentioned that appeal can be filed within 90 days from the receipt of the order, hence finding merit in the contention of the applicants pre-deposit of the dues is waived for hearing of the appeal - the issue is covered against the Revenue in the case of CCE vs. Sahakari Khand Udyog Mandali Ltd. [2010 (3) TMI 718 (HC)] - matter is remanded to the Commissioner (Appeals) to decide the appeal on merits without asking for any pre-deposit - in favour of assessee.
|