2005 (3) TMI 275

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....(T)]. - This is an appeal against OIA No. 480-CE/BPL/2002, dated 5-6-2002 passed by Commissioner of Central Excise (Appeals), Bhopal. 2. The brief facts of the case are as follows : The appellants wanted to avail the provisions of Notification No. 6/2000, dated 1-3-2000 in respect of the Tyres and Tubes procured for use as original equipments by following Chapter X procedure. Even though the....

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....vocate appeared for the appellants and Sri. L. Narasimha Murthy, learned SDR appeared for the Revenue. 4. The learned Advocate referred to the Final Order No. 308/2005 dated 28-2-2005 passed by this Bench in respect of the same appellant. In that case the Commissioner (Appeals) held that the appellants were entitled for the benefit of the Notification but the claim was hit by bar of unjust enri....

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....was effective from 1-3-2000 itself. The learned Advocate relied on a plethora of decisions to strengthen his point that the appellants should not be punished for the delay, which is not attributable to him. 5. The learned SDR reiterated the findings of the Original authority and the Commissioner (Appeals). He urged that there is no record to show that the appellants had maintained proper accoun....