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Sam Travels HP Car Care Versus Commissioner of Central Excise & ST, Coimbatore

2015 (12) TMI 338 - CESTAT CHENNAI

Condonation of delay - Held that:- There is sufficient cause shown by the appellant for the delay in filing the appeal before Commissioner (Appeals). The due date of filing appeal is 17.11.2011 whereas they have filed the appeal on 20.1.2012. The onl .....

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in filing of appeal before Commissioner (Appeals) is condoned. Appeal is remanded to Commissioner (Appeals) for deciding the case on merits after affording a reasonable opportunity to the appellant. Stay application is disposed. Impugned order is se .....

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etitioner : Ms. Naveena, Advocate For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per R. Periasami As the issue lies on a short compass, after dispensing with the requirement of predeposit, with the consent of both sides, the appeal itself .....

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IA. 3. Ld. Advocate submits that they have already paid entire duty amount of ₹ 31,506/- and produced copy of challan vide e-receipt dt.18.2.2005 and also payment of ₹ 33,006/-vide e-receipt dt.9.3.2015 against penalty. She submits that t .....

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erefore appellant could not receive the order. Subsequently they obtained the copy of the OIA. Therefore, they could not file appeal before LAA in time. However, they filed the appeal within the condonable period. 4. Ld. AR reiterates the findings in .....

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