SPIC LTD. Vs. CESTAT

JUDGEMENT

(1.) This appeal is filed by the assessee challenging the final order dated 7-11-2016, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissing the petition to condone the delay and the main appeal.

(2.) Heard the learned counsel appearing for either side.

(3.) The matter relates to allow ability of Cenvat credit. As against the order-in-original, it appears that the appellant had preferred appeal, of course with a delay of 21 days which is sought to be contended as an administrative one. On mere technicalities, the assessee should not be penalised. Therefore, the delay is condoned and the matter is remanded to the Tribunal for disposal of the appeal afresh on merits and in accordance with law. The civil miscellaneous appeal is disposed of accordingly. No costs. The connected miscellaneous petition is closed.