2007 (7) TMI 542

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...., for the Appellant. Dr. M.K. Rajak, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the applications for condonation of delay of 817 days in filing the appeals against the order of Commissioner (Appeals) No. 57 to 58/2005/41-42 (BVR)/Commr(A)/ Raj dated 4-2-2005 by which the order of the original authority denying Cenvat credit amounting to Rs. 11,38....

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....2006. (c)     In the applicant's case, the original authority vide his order issued on 11-3-2004, held that they are not eligible for the Cenvat credit and on party's appeals, the Commissioner (Appeals) vide his order dated 4-2-2005 rejected the appeals. (d)    Now, they have filed appeals on 15-5-2007 against the order of the Commissioner (Appeals) dated 4....

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....ales tax authority. 4. We have carefully considered the submissions. After rendering of the order of the Commissioner (Appeals) dated 4-2-2005, the applicant chose not to file an appeal. The claim that they paid under protest has no meaning, when they have not filed appeal against the order dated 4-2-2005. Further even after the Hon'ble Supreme Court rendered their decision in January 2006....