2005 (3) TMI 710

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.....- Revenue has filed this appeal for condonation of delay and stay of operation of the order of the Commissioner of Customs (Appeals) dated 30-4-2004. The delay of two days in filing the appeal is condoned. Since the issue lies within a short compass, I am deciding the appeal itself along with the stay application. 2. Shri V. Rajaram, JDR appeared on behalf of the DR and none appeared o....

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.... approached the Commissioner (Appeals) for relief. The Commissioner (Appeals) allowed the claim subject to the test of unjust enrichment. The Revenue has come in appeal before this Tribunal against the impugned order of the Commissioner (Appeals) on the ground that the assessment order in respect of the impugned goods have not been challenged. It was contended on behalf of the Revenue that in the ....