1992 (1) TMI 115

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellate Tribunal, 'Special Bench-A', New Delhi, setting aside the orders passed by the lower authority on the ground that the petitioners are not manufacturers. The Customs, Excise and Gold (Control) Appellate Tribunal has followed the decision of the Supreme Court in Ujagar Prints v. Union of India - 1988 (38) E.L.T. 535. The Tribunal has passed the order on 11-12-1990. In spite of many requests, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal has been passed following the judgment of the Supreme Court in Ujagar Prints v. Union of India [1988 (38) E.L.T. 535] and states that the mere filing of appeals in the Supreme Court is not enough to deny the petitioners the refund of the duty paid. I am of the view that the contention of Mr. C. Natarajan, learned counsel for the petitioners has to be accepted. The mere filing of appeals before .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X