Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1171 - CESTAT NEW DELHITime Limitation - Rebate claim - sanction of amount of ₹ 79,146/- by way of credit in Cenvat Credit account is objected - Held that:- The Order-in-Original was announced on 22.09.2017 and appeal has been filed with a delay of more than 5 months over and above, the period of 90 days. Commissioner (Appeals) in para 7 of the order under challenge has specifically observed that the original order was dispatched on the date of order itself to the appellant - There is no other evidence as could be produced by the appellant about receiving the said order on 2nd April 2018 i.e. after a delay of 8 months. In the absence of any evidence to said effect and in absence of any other reasonable explanation by the appellant even in the grounds of appeal, there is no infirmity in the order under challenge - appeal dismissed - decided against appellant.
|