2002 (9) TMI 134

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..... p; [Order per : Justice K.K. Usha, President]. - There is no appearance for the appellants. We have gone through the records of the case and heard the Sr. Counsel appearing on behalf of the Revenue. There is also an application filed by Central Excise, Customs and Gold (Control) Bar Association to determine the maintainability of the reference made by the West Regional Bench. We find that the iss .....

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..... Ultimately the Tribunal set aside the demand and remanded the matter to the Commissioner to re-calculate the nature of the product and eligibility for exemption as S.S.I. Unit. Appellant filed one letter before the C.C.E., Mumbai for refund of the amount of Rs. 10 lakhs. CCE, Mumbai IV passed final order on 18-4-2000 in terms of the remand order and directed refund of Rs. 10 lakhs. The amount was .....

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