2016 (1) TMI 324

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..... .K. Sikri and Rohinton Fali Nariman, JJ For Appellant(s) :  Ajit Kumar Sinha,  Ambhoj Kumar Sinha,  S. Nanda Kumar,  Parivesh Singh, Ms. Jyoti Sharma,  V. N. Raghupathy For Respondent(s) :  K. Radhakrishna,  Ms. Sunita Rani Singh,  Ms. Aruna Gupta, B. Krishna Prasad, Mrs. Anil Katiyar, Arvind Kumar Sharma ORDER The appellants are Public Sector Undertakin .....

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..... t matter of contest before the First Appellate Authority who in turn rejected the refund claims as time-barred. An appeal was filed by the appellants herein to CESTAT which by judgment and order dated 8th August, 2005 has dismissed the said Appeal. Consequently, the appellants have filed the present Civil Appeals before us. By an order dated 16th December, 2005 [2006 (199) E.L.T. A219 (S.C.) Civ .....

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..... curiam for the reasons given therein. We find that despite National Winder has been held to be per incuriam, this Court in Allied Photographics India Ltd. has referred the same matter to a larger Bench in the light of the conflicting decisions which it found between two Division Benches of this Court and paragraph 104 of the judgment in Mafatlal Industries Ltd. which is a Bench of seven Hon'ble J .....

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