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2011 (6) TMI 620 - CESTAT, NEW DELHIApplication for condonation of delay of 111 days - appellants have very good case on merits and the department had failed to establish that the appellants had collected revised price - DR submitted that there is absolutely no case for the appellants as the fact that the prices were revised in terms of the revision of price carried out under the order issued by the Ministry of Petroleum which the appellants were bound to comply with – Held that:- It is neither disputed nor can be disputed that the revision of price of product in question is controlled by the Ministry of Petroleum and once the price is revised by the Ministry of Petroleum the person dealing with such product has no option but to follow the direction of the Ministry in that regard. no case made our for condonation of delay of 111 days and hence miscellaneous application fails and is hereby dismissed
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