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2009 (5) TMI 762

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..... tion - appeal allowed - decided in favor of appellant. - C/380/2002 - 636/2009 - Dated:- 29-5-2009 - Ms. Jyoti Balasundaram, Shri P. Karthikeyan, JJ. REPRESENTED BY : Ms. Sridevi, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The appellants herein had re-imported a consignment of 2000 kgs. of Ibup .....

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..... importers challenged this order before Commissioner (Appeals) who vide order dt. 11-1-01 again remanded the issue. The importers filed a fresh claim on 1.3.01 which was rejected by the Deputy Commissioner on the ground of time-bar. The Commissioner (Appeals) vide the impugned order upheld the rejection; hence this appeal before the Tribunal. 2. We have heard both sides. We find force in the sub .....

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