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TMI Blog2013 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... PER : Akil Kureshi Heard learned counsel for the parties for final disposal of the petition. 2. The petitioners have inter-alia challenged an order-in-original passed by the adjudicating authority on 19-10-2011 by which he directed the recovery of CENVAT credit of Rs.1,08,116/- with interest and imposed penalty of Rs. 25,000/-under the Cenvat Credit Rules, 2004. Such order was challenged befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent cause for not being able to prefer the appeal in time. Apart from other reasons, the counsel submitted that the papers were entrusted to the counsel for filing the proceedings. There was reshuffling of the tasks in the office. Learned advocate who was in-charge of this task had left the organisation and that therefore, it was not noticed that appeal was not filed promptly. On merits the counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers(supra) needs to be examined. In short, he prayed that petition be dismissed. 5. Having thus heard learned counsel for the parties, in facts off the case, we are inclined to put the matter back at the stage of adjudicating authority. We notice that there has been some delay in the petitioners' approaching the Appellate Commissioner and obviously the Commissioner could not have ignored the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in such extra-ordinary cases where an assessee can show extra ordinary circumstances explaining the delay and also gross injustice done by the adjudicating authority, the assessee may invoke the writ jurisdiction of this Court. Hence, in cases where the assessees have suffered gross injustice and they could not file appeals before the Commissioner (Appeals) within a period of 90 days from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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