9911796707
TMI Blog2000 (11) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. The Commissioner of Central Excise, Kanpur had filed the present miscellaneous application for the rectification of mistake (ROM) under Section 35C(2) of the Central Excises Act, 1944 (hereinafter referred to as the Act ), arising out of the Tribunal s Final Order No. A-39/2000-NB (DB) dated 10-12-99 in Appeal No. E/944/99-NB filed by M/s. Krishan Lal Pawan Kumar Jain (P) Ltd. The ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnace/rolling mills as well as the determination of duty liability after allowing the abatement for the period of closure, as claimed by the assessee. We find that on similar facts and circumstances, the Tribunal had already remanded the earlier appeal of the assessee under the order dated 9-7-98 referred to by the learned advocate. We consider that as the earlier appeal had been remanded, it wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the said period. (2) In para 3 at page 1 of the Hon'ble Tribunal's order it is mentioned that the dispute relates to the determination of the capacity of the furnace/rolling mills as well as the determination of duty liability after allowing the abatement for the period of closure, as claimed by the assessee. (3) Thus, it appears that the Hon ble Tribunal has discussed the aspect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 3A(4) of the Central Excise Act, 1944 which is specifically excluded. 3. We find that the Tribunal had not discussed the aspect of determination of the capacity of the furnace/rolling mill. In fact, no view as such had been taken by the Tribunal in this order. The matter had been remanded to the jurisdictional Commissioner of Central Excise in the light of the Tribunal's earlier Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
