2013 (10) TMI 1443

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....dvocate, for the Appellant. Shri N. Jagadish, Superintendent (AR), for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - The learned counsel submits that there is a delay of 78 days in filing the appeal. He submits that the appellant had handed over the records to the advocate-firm on 31-1-2012 for filing appeal but the matter was lost site off in their office and consequen....

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.... was irregular fill that date. However, appellant did not do so and consequently, proceedings were initiated which has resulted in confirmation of the demand for Cenvat credit of Rs. 15,85,951/- and imposition of penalty equal to the amount. Learned advocate submitted that it was only a procedural omission and credit was admissible. In any case, appellant was a LTU and therefore, they were entitle....