1994 (9) TMI 204

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.... Shri K.K. Jha, SDR, for the Respondent. [Order per : Harish Chander, President]. -  By the present application, the appellants seek implementation of the Order No. 107/89-B1, dated 31st July, 1989. Shri N. Mookherjee, the learned Advocate has appeared on behalf of the appellants. He pleaded that almost five years have passed and till date, consequential effect to the order has not be....

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....smisses the appeal with whatever consequential effect, it has to be given automatically and in the event of the demand to be created, the demand has to be created and in the event the refund is ordered, the refund has to be given automatically. There need not be any application from the appellant in this regard and as such, the law of limitation will apply for giving to the consequential effect to....