TMI Blog2010 (3) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... i B.S.V. Murthy, Member (T) REPRESENTED BY Written submission by the Appellant. Shri S K Mall SDR, for the Respondent [Order]. - Both the appeals involve the same issue even though separate orders have been passed by Commissioner (Appeals). The findings of the Commissioner (Appeals) were also identically worded. Therefore both the appeals are taken together. The facts of the case are set out in brief as under: 2. The appellants are engaged in the manufacture of yarn and an of fence case was registered against them for clandestine manufacture and removal of yarn without payment of duty. After receipt of show cause notice, appellants moved an application before the Settlement Commission for settlement and as per the admission o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal Adjudicating Authority for fresh decision in the light of the observations made above as also the settled legal position in terms of various decisions." 3. In the revised adjudication and appellate proceedings, lower authorities have decided that appellants are not entitled to interest from the date of Settlement Commission's order and the refund has been correctly sanctioned with out interest since the payment was made within three months from the date of the order of the Commissioner deciding the issue finally in favour of the appellants. 4. No one has appeared on behalf of both the appellants. However, identical written submissions have been made by both the appellants. In the written submissions appellants have relied upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... written submissions made by the appellant as well as the submissions made by the learned DR. In view of the decision of the r Supreme Court in the case of I.T.C. Ltd. cited by the learned DR based on which a circular was issued by the Board on 8-12-04, which have been considered in detail by the lower authorities and in view of the fact that refund has been sanctioned within three months from the date of final disposal of the dispute as per the decision of the Hon'ble Supreme Court, we find no merit in the appeals filed by both the appellants. Hon'ble Supreme Court in the case of I.T.C. Ltd. had observed with regard to S.L.P. (C) No. 10417/2002 [2005 (179) E.L.T. 15 (S.C.)] "the appeal is disposed of by modifying the order impugned and d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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