2008 (2) TMI 685

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..... [Order per : Jyoti Balasundaram, Vice-President]. In this case, the Assistant Commissioner of Central Excise confirmed the duty demand of Rs. 38,43,070/- against the assessee on the ground that they were not entitled to Cenvat credit of duty paid on. the inputs used in the process of cutting, slitting, pickling and oiling of jumbo coils of hot rolled non-alloy sheets on the ground that the .....

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..... how the assessee was prevented by sufficient case from filing the appeal within statutory period of limitation. In this view of the matter, we agree with the Jt. CDR that the Commissioner (Appeals) has rightly dismissed the appeal as time-barred and therefore, waiving the requirement of pre-deposit, we take up the appeal itself for hearing and dismiss the same on the ground that the Commissioner .....

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