TaxTMI 
TaxTMI 
2012 (11) TMI 688
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....rd both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.29,81,282/-, interest and penalty. Demand is confirmed after denying the credit in respect of the duty paid on the capital goods on the ground that the same has been stored at different premises, which was not registered with the Revenue authorities as the manufacturing unit. The applicant submitted tha....
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....ainst the impugned order passed by Commissioner (Appeals) whereby the Commissioner (Appeals) dismissed as time barred. Admittedly, the delay of 25 days in filing the appeal before the Commissioner (Appeals) as noted in para 7 of the impugned order. The reasons for delay as explained by the applicants are that the person dealing with the excise matter was transferred and new person took charge of e....