2005 (11) TMI 112

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....lay is in respect of delay of 265 days in filing the appeal against the Order-in-Appeal dated 27-2-2004. 2. None appeared on behalf of the Respondents despite notice but there is a request to decide the matter on merit. 3. Learned D.R. submits that this Order-in-Appeal was passed only on technical grounds against the department and as such department has got a very strong prima facie case. S....

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....n January, 2005, cannot be accepted. The officers are required to update knowledge, should have acted according to the law, since the cases decided by the Tribunal are reported and circulated to officers. 5. Further, I find that in the case of Ballarpur Industries Ltd. [1993 (68) E.L.T. 631 (Tribunal)]. this Tribunal has held that "appeal has been filed only after legal position changed to qual....