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2017 (1) TMI 1068 - CESTAT BANGALORE

2017 (1) TMI 1068 - CESTAT BANGALORE - TMI - Condonation of delay of 676 days - the delay in filing the appeals was unintentional and attributable to the wrong legal advice of the applicant's counsel - Held that: - during the relevant period, on similar issues the applicant has been pursing cases before the Tribunal, the details of which has been filed by the learned AR. I also find letters dated 4.4.2014 and 29.5.2014 written by the department to the applicant for recovery of arrears but the ap .....

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M , E/20211-20212/2016-SM - Final Order No. 20048-20049 / 2017 - Dated:- 16-1-2017 - S. S. Garg, Judicial Member Mr. G. Shivadass, Advocate For the Appellant Mr. N. Jagadish, AR For the Respondent ORDER Per S. S. Garg The applicants/appellants have filed two appeals against the Order-in-Appeal No.718/2013-CE dated 30.12.2013 and Order-in-Appeal No.722/2013-CE dated 31.12.2013 passed by the Commissioner of Central Excise (Appeals), Bangalore along with two applications seeking condonation of dela .....

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pplicants on 13.1.2014 and the appeal was required to be filed on or before 13.4.2014 whereas in fact the present appeals were filed only on 18.2.2016 with a delay of 676 days. The applicant has further averred that upon receipt of the Order-in-appeal, the same was forwarded by the applicant to their legal counsel for advice of further course of action. The issue in the present case relates to demand of CENVAT credit wrongly availed but reversed prior to utilization. The learned counsel after pu .....

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ting him to drop the further proceedings. Subsequently, the applicant received a letter dated 15.10.2015 directing the applicant to pay the penalty of ₹ 8,17,590/- in appeal No. E/20211/2016 and penalty of ₹ 20,65,822/- in appeal No. E/20212/2016 from the Superintendent, LTU. After that another letter dated 1.2.2016 was also issued to the applicant directing the applicant to pay the penalties. On receipt of this letter dated 1.2.2016, applicant realized that the Assistant Commissione .....

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very good case on merits and on the same issue, this Hon ble Tribunal has passed various orders following the Larger Bench s decision of CESTAT in the case of M/s. J.K. Tyres & Industries vs. ACE: 2016-TIOL-1781-BANG.-LB. The learned counsel further submitted that a liberal approach should be adopted in the matter of condonation of delay because the applicant does not stand to gain anything by filing the appeal late, therefore, he prayed for condonation of delay and deciding the case on meri .....

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als. He further submitted that the applicant is a public sector undertaking and is having a lot of cases pending before this Tribunal and has got number of officers looking after the legal affairs of the company. He also submitted that when the applicant received the said order on 13.1.2014 and at that time, there were appeals filed by the appellant on similar issue pending before the Hon ble Tribunal, however, the appellant did not file the appeal in these two cases in time but filed the same a .....

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ls of which are as under: Sl. No. Appeal Nos. Impugned Order No. Final Order of the Tribunal 1 E/276/2009 & E/423/2009 OIA No.3/2009 dt.21.1.2009 No.21405-21406/2015 dt.29.5.2015 2 E/25528/2013 OIO No.33/2012 dt.18.12.2012 No.207270/2016 3 E/26812/2013 OIA No.77/2013 dt.25.3.2013 No.20608/2016 dt.4.8.2016 2.1 He further submitted that when the applicant can file appeals on similar issues and some are pending before the Hon ble Tribunal and some of them have been disposed of then why the appl .....

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