TMI Blog2016 (7) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner may be permitted to file an appeal against the impugned order before the Commissioner (Appeals). Admittedly, the period of limitation stipulated for filing the appeal has already over. Held that:- considering the peculiar facts and circumstances of the case, the Writ Petition is disposed of, giving liberty to the petitioner to file an appeal before the Commissioner (Appeals) and if suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 17,23,011/- was directed to be recovered under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A(10) of the Central Excise Act, 1944. Apart from that, appropriate interest has also been demanded and a penalty of ₹ 9,76,290/- has been imposed. 3. Though the petitioner had challenged this order by filing the writ petition, the petitioner has paid the entire amount w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prevailed upon for this Court to issue directions firstly that the writ petition was pending in this Court from July 2015 and the petitioner has paid the entire duty as well as the penalty imposed on them and all that they plead is they may be given an opportunity to contest the matter on merits. The second issue is that in paragraph 7 of the affidavit filed in support of the writ petition, they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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