Court permits condonation of delay in Central Excise Appeal Cases, identifies substantial question on Cenvat Credit refund.

The court allowed the condonation of a 15-day delay in re-filing Central Excise Appeal Cases after finding reasonable grounds for condonation. Additionally, a substantial question of law regarding the entitlement to a refund of Cenvat Credit was identified in the cases, specifically concerning the refund of unutilized Cenvat Credit upon the closure of the manufacturing unit. The court admitted the question and scheduled the cases for final disposal, maintaining the existing stay order granted in a previous ruling.

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Issues involved:
1. Condonation of delay in re-filing Central Excise Appeal Cases.
2. Substantial question of law regarding entitlement to refund of Cenvat Credit.

Condonation of Delay:
The petitioner filed applications under Section 5 of the Limitation Act, 1963 seeking condonation of a 15-day delay in re-filing the Central Excise Appeal Cases. After hearing both sides, the court found reasonable grounds for condonation and allowed the delay in re-filing the appeals in both cases. The applications were allowed and disposed of accordingly.

Substantial Question of Law - Refund of Cenvat Credit:
The court identified the substantial question of law in the Central Excise Appeal Cases regarding the entitlement to a refund of Cenvat Credit. The question revolved around whether the appellant, engaged in the manufacture of chewing tobacco under specific regulations, was entitled to a refund of unutilized Cenvat Credit upon the closure of the unit. The court admitted the question and directed the registry to list the cases for final disposal on 9th January, 2020, categorizing them as 'After Notice Miscellaneous Matters.'

Stay Orders:
The court noted that stay had already been granted by a previous order dated 11th September 2019, and it would continue to be operative during the pendency and final hearing of the Central Excise Appeal Cases. Consequently, the stay applications were disposed of in light of the existing stay order.

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