2017 (3) TMI 1694

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng document was submitted after a delay of 104 days for which there was no satisfactory explanation except that Chartered Accountant was not available due to illness. No medical certificate has been submitted. An identical issue before the Tribunal came in the case of Nalari Ferro Alloys Pvt. Ltd. Vs. Commr. of Central Excise, Shillong [2016 (4) TMI 57 - CESTAT KOLKATA] where it was observed t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... plied for fixation of special rate representing the actual value in respect of their final product. The appellant was enjoying the area based Notification No. 32/1999-CE dated 8/7/1999.As per the condition of the Notification, the applicant was supposed to submit refund claim by 30th September every year. The Commissioner can condone delay upto 30 days. It is the claim of the appellant that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rting document was enclosed. Actually, the supporting document was submitted after a delay of 104 days for which there was no satisfactory explanation except that Chartered Accountant was not available due to illness. No medical certificate has been submitted. 4. It may be mentioned that identical issue before the Tribunal came in the case of Nalari Ferro Alloys Pvt. Ltd. Vs. Commr. of Central .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X