2022 (12) TMI 1048

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....ised Representative for the respondent ORDER Brief facts of the case are that the appellant is engaged in manufacture of shock absorber falling under Chapter 87 of the Central Excise Tariff Act, 1985. The appellant in compliance of the Stay order dated 29.03.2012 of the Tribunal paid the amount of Rs. 6,60,016/- through cenvat and the interest and penalty of Rs. 5,31,799/- through e-challan. The....

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....les, 2004 with transitional period of 30 days. Accordingly, after 30.07.2017, no assessee is permitted to avail credit in the cenvat credit account. As per provisions vide Section 142(6)(a) existing on the date of order, which clarified that if any amount of credit arising out of legacy issued is found admissible to an assessee, shall be refunded to the assessee in cash. 3. Accordingly, the appel....

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.... appeal before the Commissioner (Appeals) on 13.04.2018 which was within thirty days from the date of communication from the Adjudicating Authority. However, the Commissioner (Appeals) have rejected the appeal as time barred. 4. Appellant is absent on call and filed an application for time, which is rejected. 5. Heard the ld. Authorised Representative for the Revenue and perused the records. 6.....