2012 (11) TMI 449

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..... er (AR) Heard both sides on the application for condonation of delay. Considering the grounds disclosed, the delay in the filing of the appeal is condoned. 2. Considering the nature of dispute, the appeal itself is taken up for final disposal. 3. The relevant facts, in brief, are that the appellants had imported certain goods like Electrolytic Nickel Cathodes during the period August 2004 to Ma .....

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..... endment under Section 149 stands rejected by the Commissioner (Appeals) vide order dated 09.8.2011. 5. Obviously, the appellants paid duty at higher rate than what was applicable, and they have woken up after several years and sought for refund in 2009 and did not succeed before the original authority and also before the Commissioner (Appeals). They have attempted to reopen the issue by invoking .....

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