2014 (3) TMI 238

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..... n up together for disposal. 2. The applicant has filed the applications for condoning the delay of 10 days involved in the filing of the appeals. The learned counsel submits that the delay was occurred for filing ROM before the Commissioner (Appeals). After considering the submissions of both sides, I find that there is sufficient reason for condoning the delay of 10 days involved in the filing o .....

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..... availed the credit in violation of the formula of the said rules. The learned counsel submits that the appellate authority proceeded on the basis that EOU paid duty under Sl. No.1 of the said Notification. He submits that the Commissioner (Appeals) proceeded on the basis that the availment of credit on CVD is incorrect. It is also submitted that the Commissioner (Appeals) proceeded on the basis o .....

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..... a factual dispute on the availment of the credit on the basis of some invoices wherein the applicant's contention that EOU has paid the duty under Sl. No. 2 of the said Notification which is required to be examined by the original authority. Hence the other issue, as contended by the learned counsel, has to be examined by the original authority. Accordingly, the order passed by the Commission .....

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