2005 (3) TMI 587

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..... . [Order per : P.S. Bajaj, Member (J)]. - These appeals have been directed against the common order-in-appeal vide which the Commissioner (Appeals) has affirmed the order of the adjudicating authority rejecting the refund claims. 2. None has come present on behalf of the appellants. The learned counsel has sent a request for adjournment, but after going through the previous orders on the .....

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..... wari Fireworks v. CCE, Madurai - 1998 (98) E.L.T. 93 (Tri.), wherein it was ruled that insurance and transportation charges could not be added in the assessable value of the goods of the assessee. 4. Having failed to challenge the correctness of their own assessments, in our view, the appellants legally could not file the refund claims on the strength of the Apex Court's judgment and Tribuna .....

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..... t paid by him under that order. The Tribunal had followed the Apex Court judgment in this regard, rendered in this case of Flock (India) Ltd. v. CCE - 2000 (120) E.L.T. 285 (S.C.), stipulated period of six months from the dates of payments as the duty was not paid by them under protest. 5. In the light of the discussion made above, we do not find any illegality in the impugned order and the .....

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