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TMI Blog2014 (5) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... has been clarified by CBCE vide circular dated 23.8.2007 that, to be admissible subject to fulfilment of certain conditions. However, appellants has to establish their case before the Adjudicating Authority with documentary evidence that the finished goods are contracted to be supplied on FOR destination basis at the door steps of buyers. As such verifications can only be done by the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time barred. So far as rejecting of appellant s appeal as time bar, by not condoning a delay of 20 days. Shri S R Dixit (Adv.) argued that the delay was due to the fact that appellants Advocate was out of station and the delay of 20 days ought to have been condoned by the first Appellate Authority. 3. Learned Advocate appearing on behalf of the appellant relied upon the case of M/s Applied Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay of 20days in filing the appeal before the first Appellate Authority is condoned. 7. So far as admissibility of cenvat credit on Outward Transportation is concerned, it has now be held in the judicial pronouncements like M/s Applied Auto Parts Pvt. Ltd vs CCE., Rajkot (Supra) that credit on Outward Transportation is admissible provided the delivery of finished goods by the appellant is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments available with them to establish their case that Outward Freight is incurred on FOR basis and that conditions specified by CBCE Circular dtd 23.8.2007 are fulfilled. Needless to say that Adjudicating Authority should give an opportunity of personal hearing to the appellant to explain their case. Appeal filed by the appellant is allowed by way of remand to the Adjudicating Authority. (Ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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