2009 (3) TMI 827

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....haran, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  For reasons recorded below, we dispense with predeposit of duty of Rs. 35,82,472/- representing CENVAT credit wrongly availed and utilized during the years 2002-2007 together with interest and penalty of equal amount and proceed to hear and decide the appeal itself at this stage as the impugned order dismi....

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....t of the ratio of the Andhra Pradesh High Court's judgment in CC, Madras v. Union Carbide India Ltd. [1988 (38) E.L.T. 263 (A.P.)], wherein the Hon'ble Court held that certificate of posting produced by the Company was sufficient evidence of dispatch of the appeal to the Collector (Appeals) within the period of limitation and that such appeal could be deemed to have been received in the office of ....