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TMI Blog2015 (1) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard Counsel for the appellant and the ld. AR for the respondent-Revenue. Condonation of a delay of 739 days in filing the appeal against the appellate Order dated 22-10-2010 is the relief sought in the COD application. 2. The Assistant Commissioner, Central Excise Division, Sitapur by the order dated 27-1-2010 confirmed Central Excise duty demand of Rs. 3,63,947/- consequent on disallowa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne of the ingredients for levy of an equivalent amount of penalty, under Rule 15(1) of the Cenvat Credit Rules, 2004 was established; there was no allegation in the show cause notice dated 4-5-2009 alleging fraud, collusion etc. nor any evidence was on record to substantiate an intent to evade duty. Therefore, the appellate Authority scaled down the penalty to Rs. 1 lakh, under Rule 15(1) of Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and whether the appellant had sent an e-mail enquiring about the filing of appeal, on 19-3-2012. Registry has furnished a report signed by the Registrar on 3-9-2013. As per this report, no appeal was received either by Courier, by post or by hand, earlier to 6-2-2013. The report also states that signature on the Courier receipt does not tally with the signatures of any officer of the Registry. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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