Customs, Excise and Gold Tribunal - Delhi
Omega Alloys Castings (P) Ltd. vs Commissioner Of Central Excise on 20 July, 2000
Equivalent citations: 2000(121)ELT336(TRI-DEL)
ORDER G.A. Brahma Deva, Member (J)
1. G.A. Brahma Deva, Member (J)]. This appeal arise out of and is directed against the order-in-appeal dated 2-7-1999 passed by the Commissioner (Appeals), Central Excise, Bhopal.
2. Shri Bipin Garg, ld. Advocate appeared for the appellant submitted that the issue relates to refund claim. Refund claim was dismissed by the authorities below on the ground that it was time-barred. He said that the question of time-bar issue does not arise in this case because of the fact that on merits the party has challenged the proceedings of the Tribunal and the Tribunal has remanded the matter as per order dated 27-9-1991 allowing the appeal with consequential relief. He also submitted that the duty amount was paid under protest. In these circumstances, he requested to allow the appeal.
3. In the facts and circumstances and in view of the fact that the Tribunal has allowed the appeal filed by the party with consequential relief, the question of time-bar does not arise as it was rightly argued on behalf of the assessee. In view of the settled position the appeal is allowed accordingly.