2005 (6) TMI 420

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.... Raheja, Advocates, for the Appellant. Shri P.M. Rao, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2.As common issue is involved in these appeals, therefore, are being taken up together. Appellants filed these appeals against the order-in-appeal whereby the Commissioner has rejected the refund of interest which were calculated by the Reven....

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....ton yarn, which is captively consumed in the manufacture of unprocessed cotton fabrics and cleared, for Home consumption. The learned Departmental Representative appearing on behalf of the Department also submitted that no finding is given by the Commissioner (Appeals) in the impugned order in respect of the claim of the appellant for the benefit of Notification No. 22/96-C.E., dated 23-7-1996. In....