2015 (6) TMI 502

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....or the Respondent : Shri Ashutosh Nath, Asstt Commissioner (AR) ORDER Per: P K Jain: Brief facts of the case are that the appellant was issued a show cause notice in March 2010 for recovery of an amount of Rs. 7,72,508/- under the proviso to Section 11A(1) of the Central Excise Act, 1944 along with interest under Section 11AB of the Central Excise Act, 1944. It was also proposed to impose....

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....een filed beyond the period of 90 days. Under Section 35 of the Central Excise Act, 1944 an appeal can be filed within 60 days from the date of communication of the decision or order passed by the adjudicating authority and the Commissioner (Appeals) is empowered to, on being satisfied as to the existence of sufficient ground, extend the said period of 60 days by another 30 days. In the present ca....