2016 (1) TMI 1301

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..... Ltd. Vs. Commissioner of Customs, Chennai [2005 (5) TMI 91 - CESTAT, NEW DELHI], which the appellant did not consider - Held that: - If the Appellant was duly represented before the Tribunal and no explanation has been furnished why the judgment in SRF Ltd. was not cited before the Tribunal, we are not persuaded to interfere at this stage and grant liberty to the Appellant as prayed to file a rev .....

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..... ustries Vs. CCE [2003(157) ELT 123 (Tri-Chennai]). Learned Counsel submits that the judgment in Grasim Industries (supra) stood overruled by SRF Ltd. Vs. Commissioner of Customs, Chennai [2006(193) ELT 186] by Larger Bench of the Tribunal. 3. If the Appellant was duly represented before the Tribunal and no explanation has been furnished why the judgment in SRF Ltd. (supra) was not cited before .....

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