2004 (7) TMI 429

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....the Respondent. [Order]. -  None has come present on behalf of the appellants. 2. The appellants have filed the present application for recall of the Final Order dated 24-6-2003 vide which their appeal was dismissed as not contested on account of their non-appearance. But in the application, they have alleged that they intimated to the registry that they wanted decision on merit....

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....llants are engaged in the manufacture of excisable goods. They filed refund claim of the disputed amount on the ground that they have received goods under Rule 173H and in terms of Chapter Note 6 of Chapter 34 of the Tariff, they paid duty later on, under Rule 173L. But their refund claim, in my view, has been rightly rejected. The goods were received by the appellants under Rule 173H and after re....