TaxTMI 
TaxTMI 
2018 (2) TMI 816
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....el, for the Respondent. ORDER [Order per : Alok Aradhe, J.]. - The petition is admitted for hearing. With consent of the learned counsel for the parties, the matter is heard finally. 2. In this petition, the petitioner inter alia seeks quashment of order dated 12-5-2014 passed by Deputy Commissioner, Customs and Central Excise Division, Srinagar and writ of mandamus directing the responden....
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....vailed the benefit of refund of excise duty by way of cash refund in DLA Account. The firm suffered losses, therefore, the factory was closed in the year 2010-11 and the registration with the Central Excise Department was surrendered on 20-2-2013. 4. In the year 2008 between 15-10-2008 to 17-10-2008, an audit was conducted by the respondents and it was alleged that the petitioner has availed....
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....y appropriate interest under Section 11AB of the Act and a penalty of Rs. 1,07,321/- was also imposed under Rule 15 of the Credit Rules read with Section 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 ....
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....ue submitted that the son of the petitioner has taken away the originals on 23-6-2017 and therefore, the petitioner ought to have produced the originals. 6. We have considered the submissions made by learned counsel for the parties and have perused the record. The relevant extract of Rule 9 of the Cenvat Credit Rules, 2004 reads as under : "(1) The Cenvat credit shall be taken by the m....