TaxTMI 
TaxTMI 
2021 (8) TMI 1027
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.... the appeal before Commissioner (Appeals) has been filed after a delay of 11 months and as such, cannot be entertained in terms of section 35 (1) of Central Excise Act, 1944. 2. The facts in brief, are as follows: A show cause notice dated 24.12.2018 was served upon the appellant alleging the wrong availment of CENVAT Credit on common inputs used in the manufacture of goods cleared on payment of duty as well as those used in manufacture of goods cleared without payment of duty under exemption Notification No.12/12 CE. The appellants otherwise are engaged in manufacture of PVC rigid pipe, PVC scrap etc. It was observed that the recovery of amount at the rate of 6% , 6.25% from the customers by the appellant in the name of Central Excis....
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....t is also mentioned that infact Commissioner (Appeals) also in his order, himself, has held that the appellant has sufficient cause for not presenting the appeal before him during the time line given, still the appeal has been dismissed taking the plea of Section 35(1) of Central Excise Act. The said order is accordingly, prayed to be set aside and appeal is prayed to be allowed. 5. While rebutting these arguments, it is submitted by the learned Departmental Representative that the Order in Original was announced on 31.7.2019. The appellant instead of filing the appeal against the said order had opted to settle the confirmed demand under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and accordingly, applied under the said scheme....
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....ction 125; (b) "amount estimated" means the amount estimated by the designated committee under section 127; (c) "amount in arrears" means the amount of duty which is recoverable as arrears of duty under the indirect tax enactment, on account of- (i) no appeal having been filed by the declarant against an order or an order in appeal before expiry of the period of time for filing appeal; or (ii) ... (iii) ..." Perusal makes it clear that Scheme also permits to apply against such demand which has been confirmed but could not have been challenged till the introduction of the scheme, and the period of limitation for filing the appeal against said order has not yet expired as on the date of Notifica....
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....g that the concept of any litigation to be barred by time is to be leniently invoked. Hon'ble Apex Court in the case of Balwant Singh vs. Jagdish Singh reported in [2010 (262) ELT 50 (SC)] has held that extent or degree of leniency which has to be shown by the Court while invoking the concept of limitation depends upon the nature of application and facts and circumstances of the case. It has been held that diligence factor in condonation of delay is not limit of delay but sufficiency of satisfactory explanation. The Hon'ble Court further held that want of diligence or inaction can be attributable to the appellant only when scrutiny is required to be done by him and not done. 9. In the present case: (i) the SVLDR Scheme for settl....