2004 (3) TMI 504

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The applicants filed this application for rectification of mistake in the Final Order Nos. 1031-32/03-NB(S), dated 5-9-2003 [2003 (158) E.L.T. 228 (Tri.). 2. The contention of the applicants is that the plea of jurisdiction read with Section 33 of the Central Excise Act was not considered while passing the final order. The contention of the applicants is also that the statements which were not s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nts challenged the impugned order passed by the Commissioner (Appeals) on various grounds. The issue of jurisdiction was not taken by the appellants in the grounds of appeal. 4. The appellants are not disputing the fact that the excess goods found in the factory. The only contention at the time of hearing was that the goods were found in the factory, therefore are not liable for confiscation. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X