9911796707
TMI Blog2011 (3) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... s pending for subsequent year cannot be a ground for condonation of delay - Decided in favour of assessee. - 16534 of 2002 - - - Dated:- 3-3-2011 - Vinod K. Sharma, J. REPRESENTED BY : Shri P. Mahadevan, SCCG, for the Petitioner. No Appearance, for the Respondent. [Order]. The Commissioner of Central Excise, Chennai has approached this Court, with a prayer for issuance of a wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing reliance on the judgment of Hon ble Supreme Court in Union of India v. Tata Yodogawa Limited - 1988 (38) E.L.T. 739 (S.C.) held that inadvertent delay. Without showing sufficient cause cannot be a ground for condoning the delay. It is well settled in law that though courts are liberal in condoning the delay in the cases filed by the Government Department, but still explanation is required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod for filing refund claim to that specified in Section 1B of CE SA, 1944 without any reference to Section 11A for the purposes of demand of erroneous refund, and in concluding therefrom that the Section 11A cannot be invoked for demanding erroneous excess refund of MODVAT credit in terms of Section 11A of CE SA, 1944. The R.C.P. No. 8 of 1997 is still pending in this court. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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