2002 (9) TMI 750

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....he Respondent. [Order]. -  This is an appeal filed by the Revenue against the order dated 1-11-2001 passed by the Commissioner (Appeals), Customs and Central Excise, Bhopal. The issue relates to sanction of refund claim of Rs. 33,352/- under Rule 173L of Central Excise Rules, 1944. 2. Shri A.S. Bedi, learned SDR has appeared on behalf of the Revenue and he submitted that the ite....

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....s of which were then given to the Adjudicating Authority by the respondent on 15-10-99 i.e. before passing the Order-in-Original who did not consider and commented thereon in the Order-in-Original. These findings of Commissioner (Appeals) are not correct in view of the fact that Respondent's letter dated 15-10-99 was received in the office of the Assistant Commissioner on 18-10-99 and by then Dy. ....

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....other specifications are not mentioned; finally submitted that Impugned Order may be set aside and the appeal may be allowed. 3. Shri P.N. Kaul, learned Advocate has appeared on behalf of the respondent and he submitted that goods were sent back by M/s. Hind Lamp Ltd. under their invoice on 28-5-99 that the quality of goods was not satisfactory and also not as per specifications; that Adju....