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M/s Adhunik Power Transmission Ltd Versus The Union of India and Others

2015 (9) TMI 1038 - JHARKHAND HIGH COURT

Wrongful availment of cenvat credit - outward transportation of the goods - no error has been committed by the Commissioner(Appeals) as per Section 85 of the Finance Act, 1994 - Held that:- Reasons cannot be presumed by the Commissioner (Appeals), much less reasonable reasons for condonation of delay. There ought to be an application for condonation of delay and thereafter the reasons can be appreciated by the concerned authority - the office of the Commissioner (Appeals) should have pointed an .....

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e. Thus, ignorance of law is not excuse. The petitioner cannot say that there ought to have been office defect pointed out by the office of Commissioner (Appeals), otherwise the petitioner will never file delay of condonation application. Every body should know the law and should have filed the delay of condonation application, if there is only delay in preferring appeal. - no reason to interfere with the order passed by the Commissioner (Appeals) - Decided against assessee. - W.P.(T) No. 777 of .....

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etition has been preferred. 2. Counsel appearing for the petitioner submitted that Commissioner (Appeals) has all powers to condone the delay of 90 days. The delay of three months can be condoned by the Commissioner (Appeals), over and above the limitation period in preferring the appeal is three months. The order in original passed by the authority under the Service Tax Act was received on 18.11.2010. The memo of appeal was filed by this petitioner before the Commissioner (Appeals) on 02.03.201 .....

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the petitioner. These aspects of the matter have not been properly appreciated by the Commissioner (Appeals), while dismissing the appeal preferred by this petitioner vide its order dated 13.08.2012. 3. Counsel for the Union of India submitted that the petitioner is not a poor illiterate person, rather it is a company limited, and all the knowledge is being injected by the efficient lawyer, and, therefore, it is out of place to say that Commissioner (Appeals) should have pointed out to this peti .....

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itted by the Commissioner (Appeals) in dismissing the appeal for want of delay of condonation application. 4. Having heard learned counsel for both the sides and looking to the facts and circumstances of this case, we see no reason to entertain this writ petition mainly for the following reasons:- (i) The Respondents carried out audit within the premises of the petitioner between 22.08.2008 to 28.08.2008, and, it was found that wrongly cenvat credit was availed of ₹ 36701/- for outward tra .....

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