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TMI Blog2013 (3) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of delay of 25 days even though he has made observation on the said delay in his order dated 12.03.2012, but no order condoning the delay was passed by him nor the Appeal was dismissed on the ground of time bar. The Appeal was simply dismissed on the ground of non-compliance with the provisions of section 35F of Central Excise Act, 1944. Thus the said order is contradictory in nature as at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT Credit of Rs.81,034/- and equivalent amount of penalty imposed under section 11AC of Central Excise Act, 1944 read with Rule 15 of CENVAT Credit Rules, 2004. 2. At the outset Ld.Authorized Representative of the Applicant has submitted that their Appeal was dismissed by the Ld.Commissioner(Appeals) on the ground of non-deposit of the amount directed, while disposing of their Stay Application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed of at this stage. Hence, after waiving the requirement of pre-deposit of all dues, the Appeal itself is taken up for disposal with the consent of both sides. 5. I find that the Ld.Commissioner has passed an order on 12.03.2012 directing the Applicant to deposit the entire amount of CENVAT Credit and also made an observation that the Applicant could not explain the delay of 25 days in filing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact of delay in filing the Appeal. In these circumstances the impugned order is set aside and the matter is remanded to the Ld.Commissioner(Appeals) to decide the issue afresh after disposing of their Application seeking condonation of delay. All issues are kept open. Needless to mention that Applicant may be given a fair opportunity of hearing and both sides are at liberty to produce necessary e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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