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TMI Blog2016 (6) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ng which is blatant violation of the principles of natural justice. By such an act, the appellants have been burdened with an unnecessary litigation. The appellants filed appeal on 27/03/2013. The appeal ought to have been filed on or before 06/03/2013. The Commissioner(Appeals) if satisfied that appellant was prevented by sufficient cause from presenting the appeal within period of two month, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Ms. Anupama Yanamandra, Advocate for the appellant Shri R. Manohar, Addl. Commissioner(AR) for the respondent ORDER The appellant 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, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the side of appellant, the learned counsel Ms. Anupama submitted that the Commissioner(Appeals) erred in holding that the appellants received the order on 24/12/2012. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled appeal on 27/03/2013. The appeal ought to have been filed on or before 06/03/2013. The Commissioner(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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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