2004 (8) TMI 270

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....pplication sought the recall of the impugned final order dated 21-7-2003 [2003 (156) E.L.T. 861 (Tri. - Del.)] by which their appeal filed against the order in appeal passed by the Commissioner (Appeals) confirming the order in original, rejecting refund by way of recredit of the Modvat credit amount. 2. The sole ground contended by the learned Counsel is that the case laws cited by the appella....

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....and gone through the record. The perusal of the records shows that the final order dated 21-7-2003 was passed after hearing both the sides. The order was dictated in the Court in the presence of the Counsel for the appellants, after referring to the facts and material brought on record. At that time, it is evident that no case law was cited by the Counsel, otherwise it must have been mentioned in ....