2015 (4) TMI 70

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....maceuticals Ltd., Plot No. 457 & 458, Village Matoda, Taluka Sanand, Distt-Ahmedabad against the Orders-in-Appeal No. US/357-360/RGD/2011  dated NIL (received by applicant on 01-11-2011) passed by the Commissioner of Customs (Appeals), Raigad with respect to Order-in Original No. 771/10-11 (Reg.), Raigad dated 16-08-2010 passed by the Assistant Commissioner of Central Excise, Raigad. 2. &n....

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....tial rebate claim of Rs. 60741 which  was  rejected  by Assistant  Commissioner of Central  Excise. Commissioner (Appeals) allowed the first two appeals filed in time, thereby allowing interest for delayed payment of rebate claims but dismissed other two appeals filed subsequently being time barred and non- maintainable. 4.  Being aggrieved by the impugned Orders-i....

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....t that second appeal should have been filed within 60 days from the date of service of the Order-in-Original for claiming differential rebate and took for granted that the period of three months may be available for filing the said appeal and this was all due to ignorance. 4.4  The administrator should not take disadvantage of the ignorance of the exporter, when he has legitimately claimed....

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....ower FOB value the balance amount of Central Excise Duty arising on account of payment of Central Excise Duty by the applicants on higher assessable value should have been allowed as Cenvat credit by the original authority in the Cenvat credit account maintained by the applicants, under the Cenvat Credit Rules, 2004. 5.  Personal hearing was scheduled in this case on 27-09-2013 & 12-03-201....