2015 (3) TMI 205

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.... This Miscellaneous Application is filed by the Applicant seeking condonation of delay of three days in filing the Appeal before this Forum. 2. Ld. Advocate appearing for the Applicant submits that the impugned Order-in-Appeal was received by them on 01.01.2014 and the due date for filing the Appeal was 01.04.2014, whereas the Appeal was filed by them on 07.04.2014. He submits that there was a de....

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....aiver of predeposit of CENVAT Credit of Rs. 1.11 lakh. He submits that the demand notice had been issued to them for recovery of the CENVAT Credit, alleging that there was an irregular availment of the Credit on the invoices which were issued by the first/second stage dealers who were not registered. However, after considering the said invoices, the Adjudicating Authority has allowed the CENVAT Cr....