9911796707
TMI Blog2000 (9) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... Applicants have filed the present ROM application seeking recall of the Tribunal s Final Order No. A/1298/99-NB (SM), dated 26-11-1999 vide which their appeal against the Order-in-Appeal dated 26-5-1998 passed by the Commissioner (Appeals), Central Excise, Indore was dismissed. 2. The applicants procured diesel engine sets without payment of duty by claiming benefit of Notification No. 1/95-C.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants solely on the ground that Single Member had no jurisdiction to hear and decide the appeal as the interpretation of Notification No. 1/95-C.E., dated 4-1-1995, the benefit of which had denied to them, was involved. 5. I have heard both the sides. 6. It cannot be disputed that the Single Member had the jurisdiction to decide the appeal of the applicants and as such it is not a case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the matter having been decided by Single Member after considering the case on merits and hearing both the sides, it is not legally open to the applicants being an unsuccessful party, to plead later on that the Member had no jurisdiction to decide the issue and that his order suffers from the initial lack of jurisdiction, especially when no objection regarding the jurisdiction of the Member to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
