2009 (2) TMI 584 - AT - Central Excise

Summary

The appellate tribunal CESTAT, AHMEDABAD, presided over by Shri P.K. Das, heard an appeal regarding whether to allow or reject the appeals, as per the differing opinions of the learned Members. During the appeal, the appellants submitted a subsequent development, filing a Miscellaneous application for rectification of mistake and seeking clarification. The Division Bench noted that the matter was already before the Third Member and, therefore, could not pass an order on the application. The learned JCDR for the Revenue argued that the application was not maintainable at this stage, as the case had been decided by the Division Bench and was ready for hearing before the Third Member. The matter was placed before the Third Member under relevant sections of the Customs and Central Excise Acts to decide the difference of opinion between the learned Members. The tribunal agreed that the application filed by the appellants post the Division order could not be entertained by the Third Member, but granted time for the appellants to approach the Hon'ble President or Division Bench for relief on the Miscellaneous application, adjourning the matter to a later date. The case involves a significant duty demand from 1997, and the reference is broad enough to delve into the case's merits.