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TMI Blog2016 (12) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals - appeals to be decided on merit - appeal allowed by way of remand. - ST/21949/2015-SM, ST/21950/2015-SM - Final Order No. 21132-21133/2016 - Dated:- 8-11-2016 - Shri S.S Garg, Judicial Member Shri Sathyanageswaran.V, Advocate - For the Appellant Smt. Ezhilmathi, AR - For the Respondent ORDER The present appeals are directed against the order dated 10.6.2015 passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 to September 2012 being unutilised CENVAT Credit under Rule 5 of the CCR, 2004. Thereafter a show-cause notice was issued proposing to deny the CENVAT credit and subsequently the Assistant Commissioner vide common Order-in-Original dated 30.7.2014 rejected the refund. Aggrieved by the said order, the appellant filed the appeal before the Commissioner (A) who vide common impugned order dated 10.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay and has wrongly refused to condone the delay which was within condonable limit. He further submitted that there was a delay of about 20 days in filing the appeal and the same was not deliberate and intentional but on account of the fact that the impugned Order-in-Original was received on 24.8.2014. He further submitted that the Commissioner (A) should have adopted a liberal approach in co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l approach, I am of the considered opinion that the delay in filing the appeal before the learned Commissioner (A) was not intentional and deliberate and therefore I condone the delay in filing the appeals and setting aside the impugned order and direct the learned Commissioner (A) to decide the appeals on merit after affording an opportunity of hearing to the appellant and also opportunity of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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