2008 (1) TMI 49

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....ember (Judicial) On matter being called, neither anybody appeared nor is there any request for adjournment.  Accordingly, we have heard  Shri M.M. Mathkar, learned JDR and gone through the impugned order. 2.         The appellants are engaged in the manufacture of glass envelopes and were availing the benefit of modvat credit in respect of th....

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....ned finality and it was not open  to the appellant to again file the refund claim for the same period and on the same ground.        For better appreciation, we reproduce the relevant paragraph of the Commissioner (Appeals)'s order. "           In this case, it is an admitted fact that the Astt. Commissioner....

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....he statute and the party aggrieved id not choose to exercise the statutory right of filing an appeal, it is not open to the party to question the correctness of the order of the adjudicating authority.  Subsequently, by filing a claim for refund, on the ground that the Honble Supreme Court has held that credit is admissible on HSD for the period prior to 1.3.98.  If this position is acc....