2007 (1) TMI 475

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..... espondent. [Order]. Heard both sides. 2. The issue relates to availability of the credit on the input. Both the lower authorities have denied the credit on the ground that the appellants have not filed any document to the effect that the inputs were received, on which countervailing duty (CVD) was paid. The Commissioner (Appeals) has gone further and has also recorded that the order-in .....

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..... reported in 2002 (145) E.L.T. 394 (T-LB) have, inter alia, held that when the Commissioner (Appeals) has dismissed the appeal on the ground of time bar and the delay is beyond of his power to condone, the Tribunal cannot condone the delay. 4. Since, in the present case, the appeal has been dismissed by the Commissioner (Appeals) on the ground of time bar, following the ratio of the aforesaid dec .....

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