9911796707
TMI Blog1999 (9) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : G.R. Sharma, Member (T)]. - The applicant has filed this application stating that a mistake has crept in inasmuch as the appeal before the Hon'ble Bench was against impugned order No. 340/C.E./CHD/98, dated 19-7-1996 where the following issues get settled; (1) Refund claim is not time barred (2) The product is classified under Chapter sub-heading 2404.60 on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification of their product or rate of duty and hence the claim is not admissible". Ld. Counsel submitted that a mistake apparent has crept in inasmuch as the appellants had in their Memo of Appeal in para 5 referred that in the case of the appellants, the issue went up to Commissioner of Central Excise (Appeals), Chandigarh who vide his Order-in-Appeal No. 339/C.E./CHG/96, dated 19-7-1996 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had in his impugned order observed that - "I have gone through the refund claim. It is evident that claim is not based on the order of the CEGAT passed in the appellant's case. It was, therefore, proper for the appellant to get the classification of their product decided first on the basis of the order of CEGAT once the classification had been decided by the Asstt. Collector under CET sub-headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a decision of a Court or Tribunal rendered in the case of another person. A person whether a manufacturer or an importer must fight his own battle and must succeed or fail in such proceedings". We note that this is precisely the issue in the present case. Ld. Counsel for the appellant drew our attention to Order No. 339, dated 19-7-1996 whereunder ld. Commissior (Appeals) had held that the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
