TMI Blog2018 (6) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... re res integra and has been settled by the catena of judgments in favor of the assessee - reliance placed in the case of SONIA OVERSEAS PVT. LTD. VERSUS UNION OF INDIA [2014 (9) TMI 975 - PUNJAB AND HARYANA HIGH COURT], where it was held that Section 14 of the 1963 Act is applicable to the proceedings under the 1962 Act in respect of an appeal provided under Section 128 and the time spent in the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chapter 87 of First Schedule to the Central Excise Tariff Act, 1985. They are availing CENVAT credit of central excise duty and service tax paid on inputs and capital goods and input services to the provisions of CENVAT Credit Rules, 2004. The lower authority vide Order-in-Original confirmed the demand of irregularly availed CENVAT credit on return of inputs along with interest and penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the date on which the appeal was received by the LTU ought to have been considered as the date on which the department has received the appeal. Instead of which the Commissioner (A) has considered the date on which the LTU has internally transferred the file to him. He further submitted that there was no delay in filing the appeal as the assessee was LTU and filed the appeal before L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Appellant also relied upon the following decisions: Maruti Udyog Ltd. vs. CC: 2009 (244) ELT 66 (T) Taher Ali Industries Projects Pvt. Ltd. vs. CC: 2008 (230) ELT 134 (T) Sonia Overseas Pvt. Ltd. vs. UOI: 2015 (316) ELT 578 (P H) Gilco Exports Ltd. vs. UOI: 2015 (317) ELT 229 (P H) J Kumaradasan Nair vs. Iric Sohan: (2009) 12 SCC 175 4.1 The appellant also relied up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. The impugned order is therefore liable to be set aside. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on records and the decision relied upon by the appellant, I am of the considered view that the issue is no more res integra and has been settled by the catena of j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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