https://www.taxtmi.com/caselaws?id=113413 The Appellate Tribunal allowed the department's appeal, remanding the matter to the Commissioner (Appeals) for a fresh decision in compliance with legal provisions. The impugned order-in-appeal was set aside due to incorrect interpretation of time limits for filing refund claims under Section 11B of the Central Excise Act, 1944. The objection to the Commissioner appealing against his own order was rejected, emphasizing the need to rectify incorrect orders that ignore legal provisions. The show cause notice was deemed valid, covering all consignments, and the respondents were granted an opportunity to present their case regarding the 11th consignment. en-us Wed, 24 Mar 2004 00:00:00 +0530 Sat, 05 May 2012 12:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113413 The Appellate Tribunal allowed the department's appeal, remanding the matter to the Commissioner (Appeals) for a fresh decision in compliance with legal provisions. The impugned order-in-appeal was set aside due to incorrect interpretation of time limits for filing refund claims under Section 11B of the Central Excise Act, 1944. The objection to the Commissioner appealing against his own order was rejected, emphasizing the need to rectify incorrect orders that ignore legal provisions. The show cause notice was deemed valid, covering all consignments, and the respondents were granted an opportunity to present their case regarding the 11th consignment. Case-Laws Central Excise Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113413