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TMI Blog2010 (5) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - These two stay petitions are directed against the Orders-in-Appeal No. 55 & 56/2009-C.E. dt.18-5-2009. 2. On perusal of the impugned order, we find that the ld. Commissioner (Appeals) has dismissed the appeals filed by the appellant only on the question of limitation. 3. After hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand would submit that the entire proceedings of issuance of show cause notice is under Section 11A of the Central Excise Act, 1944 for irregular availment of Cenvat credit. It is her submission that the adjudicating authority while deciding the issue has also confirmed the demands and imposed penalties under Rule 15(3) of Cenvat Credit Rules and preamble to the Order-in-Original clearly ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants that the consolidation of the various clarifications by the advocate also led to the delay, cannot be taken as a valid reason for the day, especially when no proper proof has been adduced." 7. We find that the appellant had filed appeals before the Commissioner (Appeals), under Form ST-4. It cannot be said that the appellant had not taken steps for filing the appeal. As per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the powers could have been exercised by the ld. Commissioner (Appeals) in a better perspective than to dismiss the appeals for delay, the ld. Commissioner (Appeals) should have condoned the delay and taken up the appeals for disposal on merits. In view of this, we set aside the impugned order and allow the appeals filed by the assessee by way of remand, with a direction to consider the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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