JUDGMENT

[Physical hearing/Hybrid hearing (as per request)]

Rajiv Shakdher, J. (Oral)

CM APPLs. 43925-26/2021

1. Allowed, subject to just exceptions.

CM APPL. 43927/2021

2. This is an application filed by the appellant seeking condonation of delay in filing the accompanying appeal.

3. The period of delay involved, according to the appellant, is 1310 days.

4. Via the accompanying appeal, the appellant seeks to assail the order dated 14.11.2017, passed by the Customs Excise and Services Tax Appellate Tribunal [in short "the Tribunal"].

4.1. The Tribunal, via the impugned order, has sustained the order passed by the adjudicating authority.

4.2. Therefore, in effect, the respondent has succeeded in two forums.

4.3. We may note that the issue which was raised before the Tribunal involved the interpretation of the provisions of Rule 6(3) of the CENVAT Credit Rules, 2004

5. As is evident from above, the appeal has been preferred after more than four years, since the impugned order has been passed.

5.1. The reasons given in the above-captioned application for condonation of delay are as follows :

"2. That the office of the appellant came to know about the status of CESTAT Fin