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Delta Shoes Private Ltd. Versus Commissioner of Central Excise, Chennai-III

2015 (12) TMI 681 - CESTAT CHENNAI

Condonation of delay - Delay of 29 days - Held that:- LAA dismissed appeal on limitation by applying the provisions of new Section 35 of the Central Excise Act where the period is reduced from 3 months to 60 days. As per pre-amended provisions of Sec .....

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1 immediately after three months and it well within the powers of Commissioner (Appeals) with a delay of one day which is condoned. Therefore, we find that appeal has been filed before Commissioner (Appeals) is well within the time limit as per Secti .....

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/2014 & ST/40711/2014 - Final Order No.40618/2015 - Dated:- 8-6-2015 - Shri R. Periasami, Technical Member and Shri P.K. Choudhary, Judicial Member, JJ For the Petitioner : Shri A. Raghunathan Consultant For the Respondent : Shri K.P. Muralidharan, A .....

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s) in his impugned order dt.9.1.2014 dismissed their appeal on limitation on the ground that appeal was filed after a delay of 129 days beyond the permissible period of 90 days. 3. Ld. Consultant on behalf of the appellant submits that OIO was passed .....

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lants are allowed to file appeal before Commissioner (Appeals) within 3 months initially and further extended period of 3 months subject to satisfaction of Commissioner (Appeals). He submits in this case, Commissioner (Appeals) has wrongly dismissed .....

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and the appeal was correctly filed within the time limit as per Section 35. Ld. Consultant also submits that they have paid entire service tax amount of ₹ 1,26,328/- vide T.R.6 challan dt.16.3.2015. He relied on the following case law :- (i) K. .....

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ed on 12.10.2011 and appellant filed appeal before Commissioner (Appeals) on 12.1.2012. On perusal of the impugned order, it is seen that the LAA dismissed appeal on limitation by applying the provisions of new Section 35 of the Central Excise Act wh .....

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