2007 (5) TMI 461

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..... . [Order]. - Heard both sides on the application for condonation of delay of 817 days in filing the appeal against the order of Commissioner (Appeal) No. 95/2005/71(BVR)/Commr(A)/Raj, dated 9-2-05, by which the order of original authority No. BVR/14/2004, dt.6-10-04 denying the Cenvat credit amounting to Rs. 2,49,132/- for the period Nov., 03 to April, 04 was upheld. 2. The relevant facts .....

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..... Oct., 04, held that they are not eligible for the Cenvat credit and on party's appeal, the Commissioner (Appeal) vide his order dated 9-2-05 rejected the appeal. (d)    Subsequent to the order passed by Commissioner (Appeal), the applicant claims that they have reversed the credit under protest and not availed the credit on such inputs from Feb.' 05. (e)     T .....

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..... of Venkataramana Chuduva & Muramura Merch - 1986 (159) ITR 59, wherein consequent to rendering of judgment of Apex Court, delay of more than a year was condoned enabling filing of appeal against the assessment order of sales tax authority. 4. I have carefully considered the submissions. After rendering of the order of the Commissioner (Appeals) dated 9-2-05, the applicant chose not to file a .....

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