TMI Blog2017 (12) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal was filed within two months as provided under Section 35 of the Central Excise Act. The Commissioner (A) has wrongly observed that the order was received by the appellant on 12.3.2014 and therefore, the appeal is time barred, more so when no condonation application was filed with the appeal - the appeal was very much within time - appeal allowed by way of remand. - E/20730/2015-SM - 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempted final products namely, charcoal dust, dolachar and fly ash without payment of excise duty and they had not discharged the obligation under Rule 6 of the CENVAT Credit Rules, 2004 by paying an amount equivalent to 5% or 10% of the value of the exempted final products. They submitted that the dolachar, charcoal dust and fly ash are the waste and residue arising during the course of manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them irregularly. They denied the allegation made vide their reply dated 14.8.2013 on various grounds including limitation. After personally hearing them on 19.9.2013, the lower authority passed the Order-in-Original, which has upheld the show-cause notice except for penalty imposition under Rule 25 of the Central Excise Rules and for confiscating the goods. Aggrieved by the said order, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appeal was filed on 15.5.2014, which was very much within limitation. But the learned Commissioner (A) has observed that the order was received by the appellant on 12.3.2014 and the appeal was filed on 15.5.2014 without filing the condonation application. The learned Commissioner (A) further observed that there was no sufficient cause for presenting the appeal beyond the period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... donation application was filed with the appeal. In view of the facts stated above, I find that the appeal was very much within time and the Commissioner (A) dismissing the appeal on time bar is not sustainable in law and therefore, I set aside the impugned order by directing the Commissioner (A) to decide the appeal on merit. The appeal is disposed of by way of remand. (Operative portion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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