1999 (6) TMI 435

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r per : S.L. Peeran, Member (J)]. This is an application filed by the appellants seeking for rectification of mistake of Final Order No. 1374/97 passed by the then Members Shri V.P. Gulati, Vice President and Shri T.P. Nambiar, Member (J). The appellants contend that the matter was heard on a restricted point pertaining to the jurisdiction of the Commissioner of Central Excise, Coimbatore, i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion that the burden of proof in respect of clandestine removal is always on the revenue and cites the Tribunal judgment rendered in the case of Ludhiana Food Products v. C.C.E. as reported in 1990 (47) E.L.T. 294 wherein the Tribunal recalled the order on the sole ground that memo of appeal contained various points which had not been heard and the matter had been heard only on denial of principle .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the aspect pertaining to jurisdiction has been answered in the impugned order and therefore, the same need not be recalled for rehearing. 4. On a careful consideration of the submissions on both sides and on a perusal of the final order, we notice that the Bench in question had only decided on the aspect pertaining to the jurisdiction of Commissioner of Central Excise, Coimbatore, to deal w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X