2000 (6) TMI 589

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....ndent. [Order per : G.N. Srinivasan, Member (J)]. - In this case an application has been filed seeking indulgence of the Tribunal for condoning the delay for filing the appeal by above five months. 2. In the impugned order the Commissioner (Appeals) has classified electronic circuit board which can be used in watches alone under sub-heading 8542. The department's claim is that it should co....

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....led with proper justice. However, the files could not be traced. Since the issue has recurring effect, department has preferred this appeal. In the meantime, department has decided to process party's refund claim provisionally." From the bare reading of the same it will be very clear that the department started considering the filing of the appeal only after refund application has been filed. If ....