TMI Blog2004 (5) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... S.C. Pushkarna, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. When the stay application came up for hearing, learned Counsel for the appellant points out that the issue raised in the appeal remains settled in favour of the assessee under the order of this Tribunal and that order has been confirmed also by the Apex Court. In view of this legal position, the appeal itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. C.C.E., Lucknow - 2002 (105) ECR 900 and the Tribunal held that the assessee is eligible for credit in respect of the full quantity of input brought in i.e. including the molasses lost during storage. While passing this order, the Tribunal noted that the Circular dated 6-2-1982 of the Board had accepted loss upto 2% during storage as normal in respect of molasses and was required to be condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case, the impugned order dated 17-11-2003 was received by the appellant only on 12-12-2003. The statute allowed time of three months from 12-12-2003 to file appeal. But recovery was effected on 31-12-2003. An action clearly in breach of the statute. Such high handedness cannot be allowed. It is, therefore, directed that amount already recovered shall be returned to the appellant forthwith, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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