2005 (12) TMI 306

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.... Appellant. Shri Ravi Raghvan, Advocate, for the Respondent. [Order]. -  The Department has filed both the appeals against the order-in-appeal dated 24-12-2003 wherein the Commissioner (Appeals) had allowed the appeals of the respondents in respect of the refund of the duty. 2. The relevant facts for my consideration are : the respondents had cleared the goods to their custom....

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....that the order-in-appeal of the learned Commissioner (Appeals) is directly against the decision of the Larger Bench of this Tribunal in the case of Grasim Ind. (Chemical Divn.) v. C.C.E., Bhopal, 2003 (153) E.L.T. 694 (LB-T). In view of this, she submits that the appeals have to be allowed. 4. Considered the submissions made by the learned DR and perused the records. I find that the respon....

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....e the Larger Bench decision in the case of Grasim Ind. (Chemical Divn) v. C.C.E., Bhopal, supra, was delivered on 17-2-2003. Since the Larger Bench decision was delivered much before the order of the Commissioner (Appeals), he should have considered the ratio laid down by the Larger Bench. It is not clear from the order, whether the said decision was cited before the Commissioner (Appeals) or not.....