2012 (11) TMI 688

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....respondent Per : S.S. Kang   Heard 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 ma....

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....for hearing. The appellant filed this appeal against 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 ....