2007 (8) TMI 620

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....SDR, for the Appellant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeals. We have heard Shri Samir Chitkara, SDR for the Revenue and Shri Prakash Shah, Advocate for the respondent. 2. The short ground involved in the present app....

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....s having been filed within time. For the above proposition, he has relied upon the Tribunal's decision in the case of M/s. Castrol Ltd., Calcutta v. CCE [1985 (20) E.L.T. 102 (Tri.)]. In any case he has held that the refund applications are well within time from the date of finalization of assessment by a subsequent order. 3. Revenue in their memo of appeals has held that both the assessme....