2002 (4) TMI 609

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..... der per : G.R. Sharma, Member (T)]. M/s. Saco Alloys (P) Ltd. have filed this appeal along with the stay petition. In the stay petition, a prayer is made for waiving pre-deposit of duty and penalty. After hearing both the sides, we decided to proceed to dispose of the appeal itself after dispensing with pre-deposit of duty and penalty. 2. Arguing the case for the appellant Shri J.S. Agarwa .....

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..... note in the instant case the capacity of the induction furnace was determined first provisionally. The capacity was subsequently determined finally. Once the Commissioner had passed the order of final determination of the capacity of the induction furnace, he could not review his own order. We note that the issue, therefore, was of jurisdiction. The order finally fixing the capacity of the furnace .....

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