2013 (4) TMI 155

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....In this case, there are four appeals filed by the Revenue along with applications for condonation of delay stated to be of 192 days. 2. This is a matter involving refund of Cenvat credit as per provisions of Rule 5 of Cenvat Credit Rules, 2004. Against the order passed by the Commissioner (Appeals), Revenue filed Revision Application before the Revisionary Authority, Government of India, New Delh....

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.... :- a) 12-2-2008 The appeal was filed with the Joint Secretary Revision Application Unit, GOI, New Delhi on 12-2-2008. (b) 20-2-2008 The appeal was received by the Joint Secretary Revision Application Unit, GOI, New Delhi on 20-2-2008. (c) 10-12-2010 The appeal was dismissed by the Joint Secretary Govt. of India vide Order No. 1478 to 1517/10-CX., dated 1-10-2010 on the grounds that the i....

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....the order. After getting a review order from a Committee specially constituted to review the order, the appeals were filed. At the time of filing the appeal, there was 64 days of delay and then the registry raised objection that only one appeal was filed in a matter involving four orders in original. So appeal was returned to them and thereafter it was rectified and the appeals were filed on 13-2-....