2007 (5) TMI 406

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order]. -  This is a Department's appeal against the order of Commissioner (Appeals) No. 13/2005 (131-A-II)CE/HB/Comr (A) dt. 24-6-05. The respondent has not been appearing when the case was listed on earlier occasions (14-12-05, 15-3-07 & 11-5-07). 2. Heard learned DR and perused the records. 3. The main issue involved was whether the length of gallery shou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the consumer. The refund claim without challenging the APC fixed is in violation of principle enunciated in the decision in the case of CCE, Kanpur v. Flock (India) Ltd. reported in 2000 (120) E.L.T. 285 (S.C.). 5.1 I have carefully considered the submissions and perused the records. The respondent has chosen not to file appeal against the order of Commissioner fixing APC vide his order ....