2012 (6) TMI 749

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....abhakar, Superintendent (AR) Per: P R Chandrasekharan: The appeal, stay application and COD application are directed against the Order-in-Appeal No: AGS (72)36/2010 dated 22/04/2010 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. I take up the COD application first. There is a delay of more than 5 months in filing the appeal. The appellant submits that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1 The appellant vide letter dated 19/12/2007 along with copies of FIR, affidavit and Xerox copies of the invoices, informed these facts to the department and requested for permission to take credit which was never given. In the meanwhile, the appellant took CENVAT credit amounting to Rs.57,792/-. The learned Assistant Commissioner rejected the assessee's request and denied the credit and, thereaft....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....matter. 3.4 None appeared for the appellant. 4. I have carefully gone through the appeal memorandum and take up the appeal for consideration and disposal. 4.1 This is a case where the original documents were lost in transit by the truck driver who was transporting the goods and the truck driver, on noticing the loss, filed a FIR with the Police Station and documentary evidence are availab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cial authorities to sub-serve justice and not to deny them. In the instant case justice has been completely denied to the appellant. Further, the demand was also barred by time inasmuch as the notice has been issued beyond the normal period. The lower appellate authority, without even understanding the basic facts of the case directed the appellant to pre-deposit the entire amount which was not de....