2013 (4) TMI 155

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....Advocate, for the Respondent. ORDER 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 Revision....

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....e chart of the various events is given below :- 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. ....

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....s) who passed the order happened to be one of the Commissioners who had to review 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 re....