The Commissioner Of Customs & Central ... vs M/S. Nikhil Refineries Ltd on 18 July, 2011
2. The reason for delay as mentioned in the applications is that earlier, the order of the Commissioner (Appeals) had been accepted by the Committee of Commissioners on account of Tribunals juddgment in the case of C.C.E., Hyderabad vs. Priyanka Refineries Ltd. , reported in 2010 (349) ELT 70, but subsequently, in view of the judgment of the Principal Bench of the Tribunal in the case of C.C.E., Jalandhar vs. M/s A.G. Flats Ltd vide final order No.648-661/11-Ex., dated 28.7.2011, the Committee of Commissioners decided to review its decision and for this reason there has been delay of 11 months in filing of the appeals.