https://www.taxtmi.com/caselaws?id=78989 The Tribunal upheld the dismissal of the Appeal by the Commissioner (Appeals) and itself, as the proceedings were under the Central Excise Act and CENVAT Credit Rules, not Service Tax as believed by the Appellant. The Stay Petition and Appeal for waiver of pre-deposit of duty and penalty were both dismissed due to the Appeal being time-barred and falling under the jurisdiction of the Central Excise Act. en-us Mon, 24 May 2010 00:00:00 +0530 Wed, 29 Dec 2010 12:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78989 The Tribunal upheld the dismissal of the Appeal by the Commissioner (Appeals) and itself, as the proceedings were under the Central Excise Act and CENVAT Credit Rules, not Service Tax as believed by the Appellant. The Stay Petition and Appeal for waiver of pre-deposit of duty and penalty were both dismissed due to the Appeal being time-barred and falling under the jurisdiction of the Central Excise Act. Case-Laws Central Excise Mon, 24 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78989