9911796707
TMI Blog2007 (5) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. Heard both sides on the application for condonation of delay of 817 days in filing the appeal against the order of Commissioner (Appeal) No. 95/2005/71(BVR)/Commr(A)/Raj, dated 9-2-05, by which the order of original authority No. BVR/14/2004, dt.6-10-04 denying the Cenvat credit amounting to Rs. 2,49,132/- for the period Nov., 03 to April, 04 was upheld. 2. The relevant facts, in brief, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on party s appeal, the Commissioner (Appeal) vide his order dated 9-2-05 rejected the appeal. (d) Subsequent to the order passed by Commissioner (Appeal), the applicant claims that they have reversed the credit under protest and not availed the credit on such inputs from Feb. 05. (e) They are availing the credit from Feb. 06 for the same item based on the latest decision of the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re than a year was condoned enabling filing of appeal against the assessment order of sales tax authority. 4. I have carefully considered the submissions. After rendering of the order of the Commissioner (Appeals) dated 9-2-05, the applicant chose not to file an appeal. The claim that they paid under protest has no meaning, when they have not filed appeal against the order dated 9-2-05. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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