9911796707
TMI Blog2001 (1) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... claim for exemption on Oxygen was denied. Appellant contends that their own matter was heard by this Bench and by final order Nos. 2048 to 2052/96, dated 11-6-1996 the matter was remanded for de novo consideration in the light of the Tribunal judgment in the case of Faridabad Tools [1993 (63) E.L.T. 759] and that of the Larger Bench decision in the case of Kamani Foods v. CCE, Patna [1995 (75) E.L.T. 202]. They contend that the matter is still pending and it has not been re-adjudicated. They want the case to be decided on merits in the light of the written submissions filed. 2. Ld. SDR submits that even otherwise, the matter is required to go back to the original authority as duty has not been computed in the matter. 3. On a car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CEGAT, Delhi in the case of CCE, Meerut v. Nova Vision Electronics, reported in 1996 (11) CXLT (Tribunal), CE 187. In this judgment the Tribunal has taken note of the view as urged by the appellant as reported in 1993 (63) E.L.T. 759 in the case of Faridabad Tools Pvt. Ltd. v. CCE and upheld by the Hon'ble Supreme Court by dismissal of the departmental appeal, and which decision has also been taken note of the by the Tribunal reported in 1994 (72) E.L.T. 578 in the case of CCE v. Delhi Kanodia Tin & Drum Factory. The Hon'ble Supreme Court has dismissed the civil appeal No. 7955/95 filed by the department against the order passed by the Tribunal in the case of Faridabad Tools reported in 1993 (63) E.L.T. 759, as seen from the Court R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, the matter will be required to be examined de novo taking into consideration the judgment of the Hon'ble Supreme Court cited supra as also the amendment to this Notification. We in the circumstances, set aside the impugned order and remand the appeals for de novo decision by the original authority. The appeals are thus allowed by remand. 4. On a perusal of the above order, the issue being the same, the matter has to go back to the original authority for de novo consideration in the light of the above observation of the Tribunal. In case if the original authority had already decided the matter, then the appellants shall be given an opportunity of hearing and a detailed order be passed after taking into consideration of their pleas. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
