2013 (12) TMI 1234

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.... Commissioner (AR) PER : S S Kang Heard both sides. 2. The applicant filed this application for condonation of delay in Appeal No. E/85634/2013. The contention of applicant is that main appeal is filed within the normal period of limitation. However, registry raised an objection and applicants filed supplementary appeal. In these circumstances, the delay in filing the supplementary appeal....

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....amount to manufacture and in view of this circular the demand prior to 24.6.2010 was dropped. The contention is that activity undertaken by the applicant does not amount to manufacture. Therefore, the applicant has wrongly availed credit. 5. We find that applicant had availed credit and paid the duty which is more than the credit now denied the Hon'ble High Court decision in the case of Ajinkya....