2010 (3) TMI 472

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....- The learned counsel for the appellant submits that the respondent was unrepresented before the Tribunal. There fore, notice to the respondent may be dispensed. Accordingly, notice to respondent is dispensed with. The matter is taken up for Admission. 2. The facts leading to this case are as hereunder: The respondent is engaged in manufacturing of motors and transformers falling under heading 8....

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....ondent. Against which the revenue filed an appeal before the Commissioner of Central Excise (Appeals), which appeal also came to be dismissed. Thereafter, the matter was taken before the CESTAT, which appeal has also confirmed. Against which the present appeal is filed. 3. The main contention appellant was the claim for refund was barred by limitations and provisions of 11B of the Central Excise ....