2011 (8) TMI 287

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....M.S. Khandeparkar:   Heard the DR for the respondent. None present the appellants though served. This appeal arises from the order dated 28.2.2005 passed by the Commissioner (Appeals), Jaipur. By the impugned order, the appeal filed by the appellants against the order dated 2.9.2004 of the Deputy Commissioner, Jodhpur has been dismissed. By his order dated 2.9.2004, the Deputy Commissioner....

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.... refund thereof was specifically waived by the appellants under their letter dated 4.7.01 and consequently, the adjudicating authority had passed the order No.57/2001 in that regard and that order was not challenged by the appellants and the same had attained finality and therefore, it was too late for the appellants to re-agitate the same point.   4. The fact that the adjudicating authori....