2001 (5) TMI 310

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....h, JDR, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. - This is a miscellaneous petition filed by M/s. Mardia Chemicals Ltd. in respect of the Final Order No. C/1576/97-B2, dated 23-4-1997 passed by the CEGAT. In this order, the appeal of the party was allowed by setting aside the impugned order of the Additional Collector of Customs. 2. We have heard Shri K.K. Anand, Ad....

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....hem to show cause why their refund claim should not be rejected. On consideration of their reply, the Assistant Commissioner of Customs vide his order dated 19-2-1999 rejected the claim. It is contended that the impugned order was issued on 19-2-1999 but the same was not served on them till 4-1-2001. It is stated that the refund claim has been rejected by the Assistant Commissioner only on the gro....

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....ckaging Pvt. Ltd. & Ors. v. CCE, Bhopal - 2000 (120) E.L.T. 399 (Tri.) = 2000 (40) RLT 636 (CEGAT). 3. We have carefully considered the above submissions. It is observed that the proceedings in the Final Order dated 23-4-1997 of the Tribunal related only to the determination of the correct classification of the imported goods whether falling under heading 90.27 of the Customs Tariff as ple....

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....tries and Karan Packaging Pvt. Ltd. (Supra) is misplaced. In the first case the Assistant Commissioner had flouted the directions given in the remand order of the Tribunal in which he was directed to fix the value of damaged goods for granting abatement. Since the Assistant Commissioner did not follow these directions, the miscellaneous petition filed by the party was allowed by accepting the valu....