2014 (1) TMI 160

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....e Respondent: Shri A. K. Biswas, Supdt. (A.R.) JUDGEMENT Per Dr. D. M. Misra : This is an application for waiver of predeposit of duty of Rs.2,25,218/- and equal amount of penalty imposed under Section 11AC of the Central Excise, 1944. 2. The ld. Authorized Signatory, Shri T. K. Manna, appearing for the applicant, has submitted a letter dated 19.04.2013 indicating that since their fact....

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.... impugned order that Order-in-Original was communicated to the applicant on 09.11.2009 and the appeal was filed on 13.07.2010. Thus, there was a delay of more than 90 days (60 days + 30 days) for filing the appeal before the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) is vested with the power to condone the delay of 30 days in addition to the statutory limit of 60 days as prescribed....