https://www.taxtmi.com/caselaws?id=210810 The Tribunal dismissed the appeal due to the lack of valid grounds for condoning the 220-day delay in filing, emphasizing the need for a legitimate reason to approach the Tribunal. It highlighted that payment through Cenvat credit was not valid, as it should have been made through the PLA Account. The Tribunal clarified that parties are not entitled to maintain two parallel proceedings against the same order and stressed the duty to disclose all relevant facts to the Tribunal to ensure transparency and procedural compliance. en-us Fri, 10 Dec 2010 00:00:00 +0530 Fri, 12 Oct 2012 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210810 The Tribunal dismissed the appeal due to the lack of valid grounds for condoning the 220-day delay in filing, emphasizing the need for a legitimate reason to approach the Tribunal. It highlighted that payment through Cenvat credit was not valid, as it should have been made through the PLA Account. The Tribunal clarified that parties are not entitled to maintain two parallel proceedings against the same order and stressed the duty to disclose all relevant facts to the Tribunal to ensure transparency and procedural compliance. Case-Laws Central Excise Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210810