9911796707
TMI Blog2016 (6) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... is aggrieved by the order passed by Commissioner(Appeals) dismissing the appeal on the ground of being time barred. 2. The appellants filed a refund claim under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE(NT) dated 14/03/2006. A show-cause notice was issued and after due process of law, the original authority disallowed part of the refund claim vide order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. She submitted that Order-in-Original dated 24/12/2012 was received by appellant on 07/01/2013. She produced the acknowledgment countersigned by Inspector of Excise which shows that order was received by appellant on 07/01/2013. The appellant had mistakenly mentioned the date of receiving the order as 20/01/2013 in Form St-4. It is submitted by the learned counsel that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner(Appeals) if satisfied that appellant was prevented by sufficient cause from presenting the appeal within period of two month, can allow it to be presented within a further period of one month. The appeal is therefore within the time limit by which the Commissioner(Appeals) can condone delay. On such score, I am of the opinion that this is a fit case to be remanded to the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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