2016 (9) TMI 185

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....hillong ['the Commissioner'] on its application for 'Fixation of Special Rate of the Actual Value Addition' in terms of Notification No.20/2007-CE dated 25.04.2007 (as amended). By the order impugned, the Commissioner has rejected the application so made by the petitioner only on the ground that the same was barred by time-limit, while observing as under:- "..... DISCUSSION AND FINDINGS 5. In this instant case, it is noticed that the applicant has filed their said application on 01.10.2015 and the relevant documents, namely a copy of the audited Balance Sheet for the Financial Year 2014-15, statement of Raw material consumption, Sales Registers for the Financial Year 2014-15, Raw Materials purchase statement and the Auditor's Certificat....

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....said time, allow such manufacturer to make the application within a further period of thirty days. 7. The applicant failed to show any convincing cause/reason which prevented them from submitting the application on time and therefore, does not deserve extension of time for further period of thirty days for making application for the Financial Year 2015-16. 8. In view of the above the application for special rate for the Financial Year 2015-16 is liable for rejection. ORDER The Applicant's application for fixation of Special Rate under Notification No 20/2007-CE dated 25.04.2007 (as amended) for the Financial Year 2015-16 is accordingly rejected as it is barred by time limit." It has been contended on behalf of the petitioner that i....

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....er for delay, remains an unreasoned one and deserves to be set aside on this count alone. Learned counsel for the respondent, though in the first place attempted to support the order impugned but then, in all fairness, frankly submitted that the reasons for not accepting the cause assigned by the petitioner towards delay and not considering the matter on merits are, of course, not available in the order impugned. Having given thoughtful consideration to the entire matter, we are clearly of the view that the Commissioner of Excise, Shillong has failed to examine the reasons assigned by the petitioner and has also failed to consider the requirements that ordinarily, the matters are preferred to be decided on merits rather than on technicali....