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2014 (7) TMI 268 - AT - Central ExciseCondonation of delay - demand of interest on refund - Held that - application for condonation of delay which has been filed by the applicant before the Tribunal is not correct as the appeal has been filed before the Tribunal within time as provided in the provisions of Central Excise Act, 1944 - The said adjudication order is totally silent on the interest which was demanded by the appellant, presumably, vide his letter dated 26.6.2012 - Matter remanded back to be heard and disposed of by the first appellate authority on merits - Decided in favour of assessee.
Issues Involved:
1. Condonation of delay in filing the appeal. 2. Granting of interest on refund. 3. Proper disposal of appeal by the first appellate authority. Analysis: Issue 1: Condonation of delay in filing the appeal The Tribunal observed that despite multiple adjournments and opportunities given to the appellant, no representation was made on their behalf. Upon perusal of the record, it was found that the application for condonation of delay was not maintainable as the appeal had been filed within the time provided by the Central Excise Act, 1944. Consequently, the application for condonation of delay was dismissed. Issue 2: Granting of interest on refund The appellant had filed a letter agitating for the interest due on the refund granted to them. The adjudication order in favor of the appellant for the refund did not address the interest issue raised by the appellant. The first appellate authority wrongly concluded that the appeal was filed against the original order instead of considering the interest claim. The Tribunal held that the impugned order needed to be set aside, and the matter should be reconsidered by the first appellate authority on its merits following the principles of natural justice. Issue 3: Proper disposal of appeal by the first appellate authority The Tribunal directed that the impugned order be set aside, and the matter be remitted back to the first appellate authority for a fresh consideration on its merits. It emphasized the importance of the first appellate authority reviewing the issue afresh in accordance with the principles of natural justice. The application for condonation of delay was disposed of accordingly. This judgment highlights the importance of timely filing of appeals, proper consideration of interest claims, and the need for appellate authorities to ensure a fair and just review of matters in accordance with legal principles.
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