1997 (11) TMI 347

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....Srivastava, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Jay Cylinders Ltd., Sikandrabad, the Order-in-Appeal dated 12-7-1996 passed by the Commr., C. Ex. (Appeals), Ghaziabad on an application filed by the Asstt. Collector, C. Ex. U/S 35E of the Act is under challenge. 2. Shri C.L. Sawhney, Consultant appearing for the appellants submi....

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...., was liable to be set aside. 3. In reply, Shri K. Srivastava, SDR stated that in pursuance of the Order-in-Original, the Asstt. Collector had approved the price-lists and that the limitation will be counted from the date of approval of such price-lists and the appeal was in time before the Commr., C. Ex. (Appeals). On merits, he submitted that the Asstt. Collector had decided the principl....

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....(Appeals) rejected the appeal filed by the Revenue on the ground that the application filed by the Department was barred by limitation by 2 days. Subsequently in pursuance of the same Order-in-Original, the Asstt. Commr., Central Excise approved the price-lists. The price-lists were approved in pursuance of the same order, appeal against which filed by the Revenue had been dismissed by the Commr.,....