2010 (5) TMI 367

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..... the Appeal as time barred as the same has been filed even after 30 days condonable period - Appellant was under the impression that it is a demand of Service Tax under the Finance Act, 1994 and as per the provisions of Section 85 of the Finance Act the limitation for filing Appeal is three months - Held that: - demand is confirmed under Central Excise Act & CENVAT Credit Rules hence - no merit in .....

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..... the Commissioner (Appeals) as provided under Section 35 of Central Excise Act. 4. Contention of Applicant is that the Show Cause Notice was issued by invoking the CENVAT Credit Rules as well as the provisions of Section 73 of the Finance Act in respect of demand and in respect of imposition of penalty provisions of Section 11AC of Central Excise Act as well as provisions of Section 78 of t .....

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..... to Section 11A of Central Excise Act and penalty was also imposed under CENVAT Credit Rules hence the Appeal before the Commissioner (Appeals) is against the adjudication order which was passed under the Central Excise Act and Rules hence the provisions of Section 35 of Central Excise Act will apply in respect of the Appeal filed against such adjudication order. The Revenue also pointed out that .....

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..... e invoked. However, the adjudicating authority after taking into consideration the reply filed by the Appellant and after affording an opportunity of hearing to the Appellant confirmed the demand after denying the credit under Rule 14 of CENVAT Credit Rules, read with proviso to Section 11A of Central Excise Act and penalty was imposed under CENVAT Credit Rules. The reading of the adjudication ord .....

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..... taking into consideration provisions of Section 35 of Central Excise Act the Appeal was dismissed. In view of the fact that demand is confirmed under Central Excise Act & CENVAT Credit Rules hence we also find no merit in the contention of Appellant that the Appeal filed before the Commissioner (Appeals) was in the format provided for the Service Tax. Similarly the Appellant also filed appeal bef .....

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