2005 (6) TMI 425

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.... Anil Kumar and Smt. Nisha, Advocates, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  All these appeals have been filed by the Revenue with a COD applications. The delay in the case of M/s. Jayaswals Neco Ltd., is 106 days whereas the delay in the case of OCL India Ltd., is 153 days. No specific reason has been mentioned for condoning the delay except to say that d....

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.....T. 739 (S.C.)]. They draw our attention to similar orders such as CCE, Bangalore v. Widia India Ltd., (Final Order No. 198, dated 9-2-2005) CC v. Mittal Ispat Ltd. [2002 (141) E.L.T. 117], CCE & C v. D.V. Steel Industries Pvt. Ltd. [2002 (149) E.L.T. 290].  3.Learned Counsels also submit that on merits they are eligible for refund of anti-dumping duty. They submit that the issue is covere....