TMI Blog2022 (2) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... F - HELD THAT:- The appellant was due to sufficient cause prevented from filing their appeal within the prescribed period of limitation of sixty days. Further, on the issue of appeal filed on 90th day, which is within time. Accordingly, the delay before the Commissioner (Appeals) is condoned. The applicable section for grant of interest is Section 35FF, which provides for grant of interest on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 45 days from the date of receipt or service of the copy of this order - appeal allowed - decided in favor of appellant. - Excise Appeal No. 50941 of 2020-SM - FINAL ORDER NO. 50091/2022 - Dated:- 2-2-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Anubhav Goel, C. A. for the appellant Shri Ravi Kapur, Authorised Representative for the respondent ORDER The appellant ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meantime, his briefcase which was lying in the car was stolen, in which the appeal papers were kept. Mr. Tewari approached the Police Station to register the FIR, but in vain. The appellant also applied for certified copy of the impugned order. After few days on 28.01.2020, Mr. Tewari received a telephone call from an unknown person stating that the paper relevant to this case are lying with him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant relies on the Final order No. 52002/2021 dt. 25.11.2021 of this Tribunal in the case of Jovex International, under the same management. Under the similar facts and circumstances, this Tribunal directed for grant of interest on the refund amount under Section 35FF. 5. Learned Authorised Representative appearing for the Revenue relies on the impugned order. 6. In view of above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Parle Agro (P) Ltd., vs. Commissioner, CGST-2021-TIOL-306-CESTAT-ALL, wherein interest on pre-deposit (made during investigation), have been enhanced from 6% to 12%, following the ruling of the Apex Court in Sandvik Asia Ltd., - 2006 (196) ELT 257 (SC). Thus, I direct the Adjudicating Authority to grant interest @ 12% per annum from the date of deposit till the date of refund. Such interest sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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