https://www.taxtmi.com/caselaws?id=255981 The Tribunal rejected the appellant's application for condonation of a 739-day delay in filing an appeal regarding Central Excise duty demand, disallowance of Cenvat credit, and penalty. The Tribunal found discrepancies in the appellant's claim of filing the appeal through a Courier service, leading to the rejection of the delay condonation application and subsequent failure of the appeal. The disallowance of Cenvat credit and penalty were upheld, with the penalty reduced to Rs. 1 lakh due to the absence of evidence indicating an intent to evade duty. en-us Wed, 09 Apr 2014 00:00:00 +0530 Sat, 31 Jan 2015 13:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255981 The Tribunal rejected the appellant's application for condonation of a 739-day delay in filing an appeal regarding Central Excise duty demand, disallowance of Cenvat credit, and penalty. The Tribunal found discrepancies in the appellant's claim of filing the appeal through a Courier service, leading to the rejection of the delay condonation application and subsequent failure of the appeal. The disallowance of Cenvat credit and penalty were upheld, with the penalty reduced to Rs. 1 lakh due to the absence of evidence indicating an intent to evade duty. Case-Laws Central Excise Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255981