2011 (6) TMI 358

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....sundaram: For reasons recorded below, I dispense with predeposit of CENVAT Credit, interest and penalty (details of which are contained in the annexure to this order) and proceed to decide the appeals themselves at this stage with the consent of both sides. 2. The assessees, who are engaged in the manufacture of compounded rubber and moulded rubber products viz. oil seals and parts and accessori....

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....they had been filed beyond the period of delay which he was empowered to condone, namely, 30 days after the expiry of the statutory period of limitation. Hence these appeals. 3. Show-cause notices have been issued under the provisions of Section 11A of the Central Excise Act, 1944 read with Rule 14 of the CENVAT Credit Rules, 2004. Section 85 of the Finance Act, 1994 talks about filing of appeals....

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....e time limit prescribed under Section 35 of the Central Excise Act which provides a period of 60 days for filing of appeals before Commissioner (Appeals) who can condone delay upto 30 days beyond the 60 days period, if he is satisfied with the reason for the delay. On the other hand, if the disputed credit relates to output service provided, the appeals are required to be filed in Form ST-4 under ....

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....ce the assessee has utilized service tax credit for payment of excise duty, the provisions of Section 35 of the Central Excise Act, 1944 are applicable. Since the appeals have admittedly been filed before Commissioner (Appeals) beyond the period of 30 days after the expiry of the statutory period of limitation, dismissal of appeals as time-barred is legally justifiable. The decision in the case of....