2014 (5) TMI 376

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....dent : Mr. V.K. Agarwal Additional Commissioner (AR) PER : S.S. Kang 1. Heard both the sides. 2. The applicant filed this application for condoning the delay in filing the appeal. The impugned order was passed on 2.4.2008. The contention of the applicant is that the applicant had not received the order and the order was only communicated on 24.12.2010 and thereafter the applicant filed ap....

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....e Revenue has not produced any evidence regarding service of the adjudication order, therefore the delay in filing the appeal is condoned. 7. The applicant filed these applications for waiver of pre-deposit of duty of Rs.25,97,206/- interest and penalties. The demand is confirmed after denying the benefit of Notification No.45/86-CE on the ground that the yarn manufactured by the applicant is c....

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....in support of their claim that the goods in question are classifiable under Heading 5605.90 of the Tariff. 9. We find that the applicants had filed necessary declaration before availing the benefit of the Notification, therefore, prima facie the applicants have a strong case on time bar. Further, we find that some period of the demand is within the normal period of limitation. In these, circums....