9911796707
TMI Blog2004 (11) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... en the appeal was decided after hearing both sides. The Revenue is well advised to follow the simple maxim that none is permitted to reargue the case. That we have agreed to deal with this application should not be treated as a licence to file applications seeking revision of the Tribunal's decisions. For one thing the Tribunal, or for that matter, any quasi-judicial authority has no power to review its own order and for another there are other avenues for the aggrieved parties to seek relief by filing appeals. 2. The Tribunal in its order No. A/141/WZB/2004/C-1 dated 14-1-2004 [2004 (168) E.L.T. 277 (T)] has allowed the appeal stating that pumping of water to an overhead tank with the aid of power (motor) does not amount to a process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use of power in any process in or in relation to manufacture to include use of power in handling raw materials (emphasis added) prior to commencement of actual processing amounts to use of power. The Tribunal in the impugned order observed that the Ministry's clarification above cited should hold the field as it is directly on the subject. (Supreme Court's case in the case of Dhiren Chemicals [2002 (143) E.L.T. 19 (S.C.)] was relied upon by the Tribunal). 4. In the ROM application, the Revenue now contends that the Tribunal erred in allowing the appeal as it has not considered circular No. 38/38/94-CX, F. No. 167/21/94-CX 4 dated 27-5-1994 of CBEC which rescinded all instructions/ guidelines/tariff advices under the first schedule of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specious argument that explanation inserted under Sr. No. 112 of the table appended to notification 6/2002 dated 1-3-2002 clarifies that cotton fabrics processed without the aid of power or steam would remain to be so even when water is lifted to overhead tanks or emptied in underground tanks with the aid of power and such an explanation does not exist in the case of the impugned goods and therefore it should be construed that power is used in the manufacture of rosin/turpentine oil when water is lifted to the overhead tank. We cannot disagree more. The Government may have thought it fit to clarify in the case of cotton fabrics as a guide to all concerned to interpret the purport of that notification as a matter of abundant caution. But it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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