TMI Blog2018 (2) TMI 1841X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid provision or any other Section - Thus if any application is not accompanied by the specified fee, such application cannot be considered as proper Revision Application by virtue of the above-mentioned provision. Since in this case the fee of ₹ 1,000/- has been paid only on 21-4-2014, the proper Revision Application in this case can be considered to have been filed only on 21-4-2014 by which this application is time-barred as the Revision Application can be filed only within 3 months from the date of communication of the Commissioner (Appeals) order as per sub-section (2) of Section 35EE of Central Excise Act, 1944 which was received in this case on 5-9-2013. Jurisdiction - Held that:- It is also evident from the Revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for any other date of hearing is also received from them from which it is implied that the applicant as well as respondent are not interested in availing the personal hearing in this matter. Hence, the Revision Application is taken up for consideration on the basis of available records. 4. On examination of the Order-in-Appeal, the Government observes that Commissioner (Appeals) has discussed in detail as to how the order issued by the Assistant Commissioner was delivered by hand on 19-5-2010 and how the appeal has been filed before him on 22-5-2013 i.e. after a period of more than three years. On the other hand, the applicant has not produced any evidence to counter the facts narrated in the Order-in-Appeal. Hence, no doubt is left in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on 21-4-2014 by which this application is time-barred as the Revision Application can be filed only within 3 months from the date of communication of the Commissioner (Appeals) order as per sub-section (2) of Section 35EE of Central Excise Act, 1944 which was received in this case on 5-9-2013. 7. Above all, it is also evident from the Revision Application and orders of lower authorities that the issue involved in the present case is regarding refund of accumulated Cenvat credit under Rule 5 of Cenvat Credit Rules, 2005, read with Notification No. 12/2005, dated 19-4-2005, for which the Government does not have revisionary power under Section 86 of the Finance Act, 1994, read with Section 35EE of Central Excise Act. Under the said Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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