Cenvat Credit: Demand: Stay: Applicants filed refund claim for unutilized cenvat credit, which stands rejected: Department issued another show cause notice to applicants proposing to deny cenvat credit itself: Credit lying in books of accounts of applicants unutilized: Condition of pre deposit waived.
Technical Testing and Analysis: Demand: Service received from abroad: Period involved prior to 18.04.2006: Show-cause notice proposed demand under one service category whereas confirmation was under another category Scientific or Technical Consultancy Service: Appellant eligible for the refund of tax which was paid by them and which was not required to be paid.
Penalty: Appellant did not contest liability to pay tax only penalty was disputed: Appellant passed away: Considering the demise of appellant proceedings abated.
Appeal: Delay: Commissioner (A) cannot condone delay beyond the statutory period permissible under law.
Appeal: Dismissal: Appellants failed to cure the defects