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TMI Blog2000 (9) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... may be deemed fit, proper and legal and (d) to grant any other suitable relief and remedy as may be deemed fit in the interest of justice and in accordance with Jaw. 2. From the above, it will be clear that one of the prayers is to recall the order made by this Bench on 23-6-2000. By our order dated 23-6-2000 certified on 5-7-2000, we had held in Application E/Misc-117/2000 in Appeal E/228/2000 as follows : This is an application for early hearing by the respondent assessee. In the appeal the Commissioner of Central Excise and Customs, Vadodara, has filed an appeal against the order passed by the Commissioner (Appeals) Central Excise and Customs, whereunder, the Commissioner (Appeals) has allowed the assessee's appeal holding that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the abovesaid date and time of hearing in person or through authorised representative the application may be dismissed for default or heard and decided on merits in his absence. In case the respondent fails to appear, the application may be decided ex-parte. 5. Shri Willingdon Christian forcefully submits before us that if at all the Tribunal could have heard, it could heard only the early hearing application and could not have heard the appeal itself. Shri Willingdon Christian further submits that there is a prayer made by the applicant that being the respondent in the appeal, he even withdrew the application for early hearing. This has been reflected in the order made on 23-6-2000. Shri Willingdon Christian vehemently and forcefull ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Paragraph 30 of the said order was highlighted before us. Shri Willingdon Christian states that the directions contained in the said paragraph namely passing the incidence of duty in respect of the goods should be checked by the Tribunal as decided by the Supreme Court. He also invited our attention to the judgement of the Supreme Court in the case of Commissioner of Central Excise, Jamshedpur v. Usha Beltron Ltd. - 2000 (119) E.L.T. 3 (S.C.). He specifically invited our attention to paragraph 2 of the said judgement. He also invited our attention to various provisions of the CEGAT Procedure Rules, especially Rules 18, 19, 20 and 21 as contained in page 4 of the application. The thrust of the argument of Shri Willingdon Christian is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted in RG23A Part II. Therefore the question of refund does not survive now. 8. We have considered the rival submissions. At the outside (sic), we specifically asked the learned counsel whether he would like to argue the case before the same members and we would withdraw, if he objects. Shri Willingdon Christian stated that he has full faith with the members and therefore we proceed to deliver the judgment. 9. The applicant respondent here has filed this application to recall the order passed on 23-6-2000. When the matter came up on that day, we were really surprised that the assessee applicant has filed the application for early hearing and we find that the assessee filed another application for withdrawal of the early hearing appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an has to be accepted, and if the amount involved is Rs 50.00 lacs, we do not understand what prevented the representative of the company to be present on that day. No explanation has been given as to why the representative of the company could not be present on that day. As far as disposal of the appeal is concerned, we normally dispose of the appeal, as stated above, at the earliest possible time and opportunity. Shri Willingdon Christian was at pains to state that the points which are in his favour which have been raised in the memo of cross objection filed before the Commissioner (Appeals) would be argued by him. This argument and point should be stated to be rejected. Shri Willingdon Christian cannot convert the rectification of mistak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Solar Pesticides case and take action accordingly. As far as the other pleas are concerned, namely, the question of demand that is contained the memorandum of cross objection filed before the Commissioner (Appeals) highlighted by Shri Willingdon Christian is concerned, that cannot be allowed at this juncture. We have already reversed the order of the Commissioner (Appeals). If at all there is any remedy against that order, the applicant is advised to take such remedies as may be open to him. 13. With these observations the application stands disposed of. 14. Whenever parties file miscellaneous application for early hearing, it is expected that the party should pursue that with due diligence. One should realise that the West Zonal Be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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