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2016 (1) TMI 1301 - HC - Central ExciseValidity of order of CESTAT - Unjust enrichment - appellant placed reliance in the case of Grasim Industries Vs. CCE [2003 (6) TMI 92 - CESTAT, CHENNAI], which was overruled by the decision in the case of SRF Ltd. Vs. Commissioner of Customs, Chennai [2005 (5) TMI 91 - CESTAT, NEW DELHI], which the appellant did not consider - Held that: - If the Appellant was duly represented before the Tribunal and no explanation has been furnished why the judgment in SRF Ltd. was not cited before the Tribunal, we are not persuaded to interfere at this stage and grant liberty to the Appellant as prayed to file a review application before the Tribunal because if the Appellant be correct, no person can be prejudiced by an act of the Court - appeal dismissed.
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