2019 (7) TMI 1346

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..... nding Counsel for Indirect Taxes with Mr. Sanjeeva K.Uppal, Advocate ORDER Jaswant Singh, J, (Oral). CM 989-CII/2019 has been filed seeking condonation of delay of 818 days in refiling the appeal. For the reasons stated in the application, the same is allowed and delay in refiling the appeal is condoned. Main case. Revenue is in appeal against the order dated 12.8.2015 (A-3) passed by C .....

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..... y eight only)equivalent to Cenvat credit taken by the Company on inputs in stock, in process or inputs contained in their final products and required to have been paid before effecting clearance under Notification No. 60/2003-CE dated 29.7.2003 under Rule 12 of the Cenvat Credit Rules, 2002 read with proviso to Section 11A(1) by invoking the extended period by wrongly relying upon the judgment in .....

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..... e 26 of the Central Excise Rules, 2002? At the time of hearing, learned counsel for the appellant admits that in view of instructions dated 11.7.2018 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal is not maintainable before this Court, the monetary limit being below Rs. 50,00,000/-. In view of the said instru .....

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