2007 (7) TMI 153

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....l No. 135/2006 dated 28-9-2006 by which the refund claim has been rejected on the ground that the assessments had not been challenged by the appellants. The Commissioner (A) has relied on the Apex Court judgment rendered in the case of CCE v. Flock India Ltd. - 2000 (120) E.L.T. 285 (S.C.) and also Priya Blue Industries Ltd. v. CC (Preventive) reported in 2004 (172) E.L.T. 145 (S.C.). The appellan....

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....s ruling has been followed by the Tribunal in the case of Jindal Vijayanagar Steels Ltd. v. CC, Mangalore - 2006 (206) E.L.T. 529 (Tribunal) = 2006 (74) RLT 937 (CESTAT-Ban.). He submits that the judgments of CCE v. Flock India Ltd. (supra) and Priya Blue Industries (supra) are clearly distinguishable. He prays for remand of the matter. 3. The learned JDR submits that CCE v. Flock India Ltd. (s....