Commissioner Of C. Ex., Nagpur vs Abhideep Chemicals Pvt. Ltd. on 21 February, 2002
6. I further observe that the Tribunal had come to the said conclusion after a detailed analysis of the judgment of the Hon'ble Supreme Court in the case of Mafatlal Industries reported in 1996 (17) RLT 907 (S.C. LB) = 1997 (89) RLT 247. Therefore, respectfully following the ratio of the Tribunal's decision in the case of CCE, Nagpur v. Abhideep Chemicals, I hold that the Commissioner (Appeals) was light in holding that the claim could not be rejected as time barred.