TMI Blog2009 (10) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrics and after the introduction of compounded levy scheme, during the period from 15-6-2000 to 31-1-2001, there was delay in payment of duty from one day to ten days. Consequently proceedings were initiated against the appellants which culminated in confirmation of demand for interest amounting to Rs. 6,050/- and also imposition of penalty of Rs. 6,20,000/- under the relevant rules. On an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. A copy of this order was submitted by the appellants to the Commissioner (Appeals) on 13-2-2004. 2. The learned advocate on behalf of the appellants submits that after submission of the order of the Hon ble High Court of Gujarat, there was no communication at all from the department and only when they received a letter from the Superintendent of Central Excise on 5-2-2009 for recovery of dues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od for reservation of records is over. 5. Arguing for condonation of delay, the learned advocate submits that the dispatch of the order by registered post cannot be considered as communication in terms of Section 37C of Central Excise Act, 1944 and he relies on the decision of the Larger Bench of the Tribunal in the case of Margra Industries Ltd. v. Commissioner of Customs, New Delhi reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce there is already an order of the Hon ble High Court of Gujarat, the impugned order has to be set aside and the matter remanded to Commissioner (Appeals) who shall proceed to decide the appeal as per the directions of the Hon ble High Court. Therefore the stay petition is allowed and the appeal is also allowed by way of remand to the Commissioner (Appeals). (Dictated and Pronounced in the Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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