2015 (7) TMI 422

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.... : Shri R. Subramaniyan, AC (AR) ORDER Per: R. Periasami As per the COD application, the applicant stated that delay of 433 days which was unintentional and for bonafide reasons. Ld. Advocate appearing for the appellant submits that the appellants were cleared excise duty paid goods to SEZ and claimed refund under Rule 5 of Cenvat Credit. Show cause notice dated 04.11.2009 was issued for ....

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....ned order. The impugned order was passed entirely on different issue, which was not raised in the original show cause notice dated 04.11.09. He submits that one more show cause notice dated 10.08.10 was also issued by the adjudicating authority for recovery of erroneous refund which is still pending. Therefore, he pleaded for condoning the delay. He relied upon the decision in the case of Collecto....