2001 (8) TMI 959

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri A.K. Jain, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been preferred by the appellants against the impugned order-in-appeal dated 13-12-2000 passed by the Commissioner (Appeals) vide which he had upheld the order-in-original dated 13-4-98 of the Assistant Commissioner but allowed the refund of 50,58,402/- to them subject to the reversal of the equal a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed that the issue on merit already stands covered against them by the decision of the Larger Bench of the case Tribunal in Hotline Teletubes & Components Ltd's case decided vide Final Order No. A/397/2001-NB(D), dated 18-5-2001 [2001 (131) E.L.T. 300 (T)]. He has, however, stated that the Larger Bench decision has been based on the earlier decision of the Tribunal in the appellants' own case repor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Rules. The learned SDR has opposed this prayer of the Counsel. But, keeping in view the facts and circumstances of the case, we observe that in case any claim is filed by the appellants under the said rule, the same will be considered by the competent authority in accordance with law and after hearing both the sides on merits. The Counsel will be at liberty to rely upon the observations made by ....