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2001 (7) TMI 808

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..... ember (J)]. The present application has been filed by the respondents seeking recall of the Final Order No. 44/2001-V dated 31-1-2001 under Section 35C of the Central Excise Act vide which their Appeal No. E/6144/92-V against the order in original dated 23-8-1991 of the Collector of Central Excise, Bombay-II was reversed and the case was sent back for fresh decision in accordance with law. .....

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..... ray Awadh Narayan Shukla, Security Officer, Arun M. Thakkar, Contractor, Dutta Dyanswar Kobal, Contractor and Pittamber Ramdas Sadphule, Contractor had been misinterpreted by the Tribunal and as a result thereof the impugned final order suffers from apparent mistake of fact and deserves to be recalled. The learned Counsel has reiterated all these grounds before us during the course of arguments. .....

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..... final products without the aid of power. The proceedings were initiated against them on the basis of show cause notice dated 9-11-1990 after completing the investigation. During the course of investigation of the statements of the partners, managers, supervisor, helper, and chemists who were all engaged or concerned in the manufacture of the goods were recorded. Three machines fitted with electri .....

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..... aw. 7. The fact that the appreciation of the statements of the witnesses had not been made by the Tribunal in the manner in which the respondents and their Counsel wanted is no ground to hold that the impugned final order of the Tribunal suffers from mistake of fact and deserves to be recalled. After going through the impugned final order we are fully convinced that it does not suffer from any m .....

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