2016 (6) TMI 580

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....he respondent ORDER The appellant is aggrieved by the order passed by Commissioner(Appeals) dismissing the appeal on the ground of being time barred. 2.  The appellants filed a refund claim under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE(NT) dated 14/03/2006.  A show-cause notice was issued and after due process of law, the original authority disall....

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....he appellants received the order on 24/12/2012.  She submitted that Order-in-Original dated 24/12/2012 was received by appellant on 07/01/2013.  She produced the acknowledgment countersigned by Inspector of Excise which shows that order was received by appellant on 07/01/2013.  The appellant had mistakenly mentioned the date of receiving the order as 20/01/2013 in Form St-4.  I....

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....d on or before 06/03/2013.  The Commissioner(Appeals) if satisfied that appellant was prevented by sufficient cause from presenting the appeal within period of two month, can allow it to be presented within a further period of one month.  The appeal is therefore within the time limit by which the Commissioner(Appeals) can condone delay.  On such score, I am of the opinion that this ....