2001 (7) TMI 1020

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..... , Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Application 479 and 480 taken on record with consent of counsel for the respondents. There being no objection from the counsel for the respondent, the miscellaneous application for amending the ground of the stay application and adding to the grounds of appeal are allowed. 2. The Commissioner (Appeals) had held in .....

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..... als) set aside this order, and remanded the matter to the Asst. Commissioner for passing orders in accordance with law. These orders by the Asst. Commissioner holding that the benefit of exemption was available were passed in 1989. The refund claimed of the duty paid between 1985 and 1989. On the face of it, the ratio of the judgment of the Supreme Court in Samrat International Pvt. Ltd. v. CCE [1 .....

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