9911796707
TMI Blog2007 (7) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr. M.K. Rajak, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the applications for condonation of delay of 817 days in filing the appeals against the order of Commissioner (Appeals) No. 57 to 58/2005/41-42 (BVR)/Commr(A)/ Raj dated 4-2-2005 by which the order of the original authority denying Cenvat credit amounting to Rs. 11,38,719/- and imposing p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his order issued on 11-3-2004, held that they are not eligible for the Cenvat credit and on party s appeals, the Commissioner (Appeals) vide his order dated 4-2-2005 rejected the appeals. (d) Now, they have filed appeals on 15-5-2007 against the order of the Commissioner (Appeals) dated 4-2-2005. 3.1 Learned Advocate for the applicant submits that in view of the judgments of Hon ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) dated 4-2-2005, 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 4-2-2005. Further even after the Hon ble Supreme Court rendered their decision in January 2006 and which was published in February 2006, and they started availing the benefit from February 2006, they have not chosen to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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