2018 (8) TMI 615

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.... S.D Sanjay (Addl. Soc. Gen.) Mr. Anjani Kr. Saran, Asst. S.G. ORAL JUDGMENT (Per: MR. RAJEEV RANJAN PRASAD) This writ application has been preferred for setting aside the notice dated 16.02.2018, as contained in Annexure-10, to the writ application, issued by respondent no. 4 directing recovery of Central Value Added Tax (in short 'CENVAT') Credit and Penalty for the period 2009-10 under Secti....

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....e contrary by the department but at the same time the Commissioner held that since attested copy was served under letter dated 19.06.2017 an appeal could be filed against such order. 4. It is further stated that during pendency of the appeal before the Commissioner, the petitioner received a communication that the notice dated April, 2018 issued under Section 142(1)(c)(ii) of the Customs Act has ....

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....m of an attested copy which is as good as certified copy of the order taking into account the fact that the said order in original was attested by the Superintendent (Adjn), Central Excise (Headquarters) Patna. Learned counsel submits that the Commissioner (Appeals) could not appreciate that the petitioner was deprived of his valuable right to appeal against the order dated 19.03.2014 due to non-a....

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....pealable in nature. 6. Having heard learned counsel for the parties and upon perusal of the records, we find that under Section 35H of the Central Excise Act an appeal is provided against the assessment order within a period of 60 days from the date of service of the order. 7. The contention of the petitioner is that the said section empowers the Commissioner to condone a delay of only up to 30 ....