2000 (3) TMI 549

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..... rawal, Member (T)]. M/s. Mahindra Mahindra have filed the present appeal being aggrieved by the order-in-appeal dated 20th August 1993 under which the Collector (Appeals) has set aside the adjudication order granting refund to the appellants. 2. The appellants under their letter dated 26-10-1999 have requested to decide the appeal on merits. We have, therefore, heard Shri Jagdish Singh, .....

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..... question of giving it effect from a back date does not arise in view of provisions of Rule 173C. The appellants have relied upon the decision in the case of Indian Aluminium Cables v. Commissioner of Central Excise reported in [1997 (95) E.L.T. 386]. We find that the ratio of this decision is not applicable as it dealt with a situation where the price was revised on account of price escalation cl .....

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