2022 (12) TMI 1048

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....ellant Sh. Mahesh Bhardwaj, Authorised 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....

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....which has replaced earlier Cenvat Credit Rules, 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 a....

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....as available. Thereafter, the appellant filed 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 Representa....