2002 (7) TMI 443

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..... pellants manufacture welding electrodes falling under Chapter Heading No. 83.11. They filed a refund claim of Rs. 52,800/- on 7-7-98 with the Assistant Commissioner of Central Excise, Division-I, Indore. This amount was deposited by them on 12-7-93 pending their appeal with the Commissioner (Appeals), Bhopal and the CEGAT. The Tribunal in terms of Final Order No. A/350/98-NB SM, dated 23-4-98 held .....

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..... case as upheld by the CEGAT, however, the same is rejected on the ground of time-bar. The appellants are relying on the following decisions in which it is held that time-bar will not apply in respect of the deposit made by an assessee pending their decision on the appeal filed by him : (i) M/s. K.S. Steel Works v. Union of India - 1996 (83) E.L.T. 29 (All.) (ii) M/s. Uptron India Ltd .....

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