CCE Vs. KANPUR BOTTLING COMPANY PVT. LTD.

JUDGEMENT

(1.) The Learned Counsel for the Respondent, Mr. K.J. John says that the refund application filed by the Respondent -company was rejected by the Assistant Collector, Central Excise, on the ground of limitation, against which the Respondent -company filed an appeal before the Collector (Appeals), which was also dismissed. The Respondent -company then carried the matter to the Tribunal which allowed the Refund Application [see : 1991 (33) ECR 334 (T)], against which the Department came by way of appeal to this Court in Civil Appeal No. 1266 of 1991. The said appeal was dismissed by this Court under the following order:

(2.) In this view of the matter, the Learned Counsel for the Respondent says that the plea now sought to be raised by the Learned Counsel for the Appellant that Refund Application is barred by time cannot be permitted to be raised.