TMI Blog2005 (6) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : S.L. Peeran, Member (J) (Oral)]. All these appeals have been filed by the Revenue with a COD applications. The delay in the case of M/s. Jayaswals Neco Ltd., is 106 days whereas the delay in the case of OCL India Ltd., is 153 days. No specific reason has been mentioned for condoning the delay except to say that delay be condoned and the appeal be admitted. The application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Bangalore v. Widia India Ltd., (Final Order No. 198, dated 9-2-2005) CC v. Mittal Ispat Ltd. [2002 (141) E.L.T. 117], CCE C v. D.V. Steel Industries Pvt. Ltd. [2002 (149) E.L.T. 290]. 3.Learned Counsels also submit that on merits they are eligible for refund of anti-dumping duty. They submit that the issue is covered in their favour by Larger Bench decision in the case of Caprihans India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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