TMI Blog2017 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... o condone the delay up to the period of 30 days on showing sufficient reasons but the learned Commissioner (A) chose not to exercise the discretion. In view of the facts and circumstances, I condone the delay of one day in filing the appeal - matter remanded to Commissioner (A) with the direction to decide the appeal on merits - delay condoned - appeal allowed - matter on remand. - E/20868/2014-S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the period 1.9.2011 to 31.8.2012 under Rule 14 of Cenvat Credit Rules (CCR), 2004 read with Section 11A of the Central Excise Act, 1944. Interest on demand as well as penalty is also proposed. The Assistant Commissioner vide his Order-in-original dated 29.1.2013 confirmed the demand in the show-cause notice. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and returned to Mysore only on 3.4.2013 and thereafter, the appeal was despatched on the same day but in the process, one day delay was caused beyond the statutory limit of 60 days but within the condonable period of 30 days provided under provisions to Section 35 of the Central Excise Act, 1944. Learned counsel further submitted that the delay of one day in filing the appeal before the learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of 30 days on showing sufficient reasons but the learned Commissioner (A) chose not to exercise the discretion. In view of the facts and circumstances, I condone the delay of one day in filing the appeal before the Commissioner (A) and set aside the impugned order by remanding the case back to the Commissioner (A) with the direction to decide the appeal on merits after affording an opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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