9911796707
TMI Blog2000 (4) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... A.C.C. Unni, Member (J)]. Shri J.S. Sinha, along with Shri Randhir Singh, ld. Advocates arguing the above ROM Application submits that while passing Final Order No. 926/98-B.2, dated 18-12-1998 the Tribunal had failed to take into consideration additional written submissions filed by the appellant at the time of final arguments before the Tribunal on 28-9-1998. It is further submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following case law: (a) Deeksha Suri v. Income Tax Appellate Tribunal [1998 (102) E.L.T. 524 (Del.)] (b) Commissioner of Income-Tax (CNTL) Ludhiana, Appellate v. M/s. Hero Cycles Pvt. Ltd. Ludhiana etc. etc. [AIR 1998 S.C. 1555], (c) G.T.C. Indus. v. C.C.E. Bombay [1988 (88) E.L.T. 737 (T)] 3. We have considered the submissions and perused the records. We find that to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the said written submissions, it is seen that the said document explains various matters such as the technical aspects relating to the machine imported, definition of the term 'rolling bearings', the ingredients of rolling bearings, the reasons for claiming that the product was eligible for duty concession under the exemption notification, description of the features of the grinding machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is seen that the technical aspects of the machines have been clearly gone into in the said paras. It was only on consideration of the submissions made - both written and oral - that the Tribunal had passed the impugned Final Order. The fact that the Tribunal did not find sufficient reason to allow the Appeal and it confirmed the Order-in-Appeal agreeing with the findings of the lower authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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