2001 (10) TMI 931

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.... Respondent. [Order]. -  The appellant is absent in spite of today's notice of hearing having been sent by express telegram. Accordingly, I have heard Shri A.K. Mondal, learned JDR for the Revenue and have gone through the impugned order passed by the authorities below. 2. Vide impugned orders refund claims of Rs. 19,695/- (rupees nineteen thousand six hundred ninety five) and R....

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....d goods in the factory. Inasmuch as the goods entered the factory for the purposes of reprocessing on 21-3-96 and inasmuch as the refund claim was filed on 17-7-98, the same is barred by limitation. After holding so he ordered for transfer of the said amount to the Consumer Welfare Fund. 3. On appeal against the above order the Commissioner (Appeals) rejected the appellant's contention as ....

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.... been cleared by them inasmuch as the appellant was unable to find the customer. Accordingly a prayer was made to the Assistant Commissioner to clear the goods in question beyond the period of six months. This is clear from the last line of the said letter - "Hence, we pray that requisite permission may be granted to us to clear the said goods on any date beyond the period of six months from the d....