9911796707
TMI Blog2015 (4) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... , Village Matoda, Taluka Sanand, Distt-Ahmedabad against the Orders-in-Appeal No. US/357-360/RGD/2011 dated NIL (received by applicant on 01-11-2011) passed by the Commissioner of Customs (Appeals), Raigad with respect to Order-in Original No. 771/10-11 (Reg.), Raigad dated 16-08-2010 passed by the Assistant Commissioner of Central Excise, Raigad. 2. Brief facts of the case are that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; was rejected by Assistant Commissioner of Central Excise. Commissioner (Appeals) allowed the first two appeals filed in time, thereby allowing interest for delayed payment of rebate claims but dismissed other two appeals filed subsequently being time barred and non- maintainable. 4. Being aggrieved by the impugned Orders-in-Appeal, the applicant has filed these re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 60 days from the date of service of the Order-in-Original for claiming differential rebate and took for granted that the period of three months may be available for filing the said appeal and this was all due to ignorance. 4.4 The administrator should not take disadvantage of the ignorance of the exporter, when he has legitimately claimed the correct amount of rebate claim and at least i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty arising on account of payment of Central Excise Duty by the applicants on higher assessable value should have been allowed as Cenvat credit by the original authority in the Cenvat credit account maintained by the applicants, under the Cenvat Credit Rules, 2004. 5. Personal hearing was scheduled in this case on 27-09-2013 & 12-03-2014. Nobody appeared for hearing on these dates on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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