2018 (2) TMI 816

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....r, Customs and Central Excise Division, Srinagar and writ of mandamus directing the respondents not to initiate any recovery proceedings in pursuance of order dated 12-5-2014 passed by Deputy Commissioner, Customs and Central Excise Division, Srinagar. 3. Facts giving rise to the filing of this writ petition briefly stated are that the petitioner is a partnership firm which was engaged in the manufacture of DPC Aluminum wire, DPC Aluminum Strip, DCC Copper wire, DCC Copper Strip and ACSR Conductor falling under chapter subject [Heading] No. 4544 60 10 and 7604 29 10 of the Central Excise Act, 1985. The firm has its unit at Birpur Industrial Estate, Bari Brahmana, Jammu and was registered with the Central Excise Department. The petit....

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.... 11AC of the Act. Being aggrieved, the petitioner filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide order dated 10-4-2017 rejected the same inter alia on the ground that it has no power to condone the delay beyond the period of 30 days after the expiry of the statutory period for filing of the appeal, that is, sixty days. Being aggrieved, the petitioner has approached this Court. 5. Learned counsel for the petitioner while inviting attention of this Court to Rule 9 of the Rules has stated that the rule nowhere provides that on the basis of the photocopy of the invoices, Cenvat credit cannot be availed. Learned counsel for the petitioner has also invited the attention of this Court to the Certificate ....