2006 (5) TMI 403

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....dent. [Order per : P.G. Chacko, Member (J)]. - More than three adjournments have already been allowed to the appellants. Today one Mr. M. Kannan claiming to be representative of the Appellant-Company submits that their Counsel is preoccupied with a case elsewhere and hence has not been able to attend to the present proceedings. However, he is not possessed of any requisite authorization from....

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....sed fabrics cleared for home consumption. They had also taken deemed credit and used in the final products cleared for export. In respect of the balance deemed credit lying unutilized in their Cenvat account as on 1-1-2003, they filed refund claim on 13-1-2004 which was rejected as time-barred. The appeal filed against that decision of the original authority was rejected by the Commissioner (Appea....