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2010 (7) TMI 755 - AT - Central ExciseLimitation - Appeal time-barred - Cenvat credit - appellant had availed Cenvat credit on certain inputs which they later on reversed at the instance of the Department - Held that - assistant Commissioner s letter dated 17-3-2009 refusing to issue show-cause notice created civil consequences for the appellant. The appellant was therefore aggrieved and hence filed the appeal with the Commissioner (Appeals). The appeal filed on 1-5-2009 challenging the Assistant Commissioner s view communicated in letter dated 17-3-2009 was very much within the period of limitation prescribed under Section 35 of the Central Excise Act. appeal filed by the appellant before the Commissioner (Appeals) was not time-barred.
Issues:
1. Timeliness of the appeal filed by the appellant challenging the Assistant Commissioner's refusal to issue a show-cause notice. Analysis: The appellant sought out-of-turn disposal of their appeal, which was related to availing Cenvat credit on certain inputs that were later reversed at the instance of the Department. The Assistant Commissioner's letter dated 17-3-2009, refusing to issue a show-cause notice, led to civil consequences for the appellant. The appellant filed an appeal with the Commissioner (Appeals) on 1-5-2009, challenging the Assistant Commissioner's view communicated in the letter. The appellate authority dismissed the appeal as time-barred, but it was argued that the appeal filed by the appellant was within the period of limitation prescribed under Section 35 of the Central Excise Act. The Tribunal agreed with the appellant, stating that the appeal was not time-barred, and set aside the appellate Commissioner's order. The Tribunal found that the appeal filed by the appellant challenging the Assistant Commissioner's refusal to issue a show-cause notice was timely and not time-barred. As a result, the appellate Commissioner's order was set aside, and the case was remanded for a decision on merits, in accordance with the law, after giving the appellant a reasonable opportunity to be heard. The Tribunal emphasized the importance of providing a fair hearing to the appellant before making a final decision on the matter.
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