9911796707
TMI Blog2012 (6) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... istration number and there was delay in giving temporary registration number by the Assistant commissioner - Held that:- As there is no provision in the law u/s 11AC to condone the delay in payment of duty, interest and penalty for whatever reason by any authority, therefore Commissioner (Appeals) has clearly travelled beyond his powers vested in him under the law – as the OIO clearly mentions the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 L.Mts of Grey Fabrics, shown pending processing and clearing in the Unit, was not present anywhere and at any stage in the Unit. Shri Manish Mangilal Solanki, Director of the appellant company admitted that the said grey fabrics was processed in the Unit and after processing the resultant 53241.37 L.Mts of Processed MMF was cleared illicitly without issuing Central Excise Invoices or any other d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of 25% of the duty within thirty days of the communication of the order and since the appellants did not fulfil this condition as per the order-in-original, the Commissioner had no authority or power to accept the payment made beyond the period of one month from the date of communication of the order in accordance with the provisions of Section 11AC. 4. Nobody is present on behalf of the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) has simply accepted the submissions without even causing verification as to whether the delay occurred because of the omission on the part of the department or on the part of the appellant. In any case, he submits that there is no provision in the law under Section 11AC to condone the delay in payment of duty, interest and penalty for whatever reason by any authority. Therefore Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly one year of delay in payment of duty, interest and penalty, the question arises what was the appellant doing during this period. Therefore I am unable to accept the explanation of the respondent that the delay occurred because of department in the absence of any evidence or details whatsoever. In any case, as submitted by the ld. A.R., the question of condoning the delay does not arise since th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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