9911796707
TMI Blog2006 (3) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the order, has attained finality. In our considered view, by the time the matter reached to the Tribunal, the law having been settled by the Supreme Court holding that the length of galleries having no fan or radiator attached to it cannot be taken into consideration while determining the numbers of chambers, the Tribunal was competent to consider and rather ought to have considered the applicability of law laid down by the Supreme Court in the case of SPBL Limited to the facts of the present case. Thus, the questions are answered by observing that the matter requires reconsideration by the Tribunal. We, accordingly, quash and set aside the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 1998 ) was not challenged by the appellant by pursuing independent and substantive proceedings. Admittedly no appeal lay from the order, dated 12th July, 1999. However, the appellant objected to the invocation of length of the gallery having no fan or radiator attached to it in counting the number of chambers in response to the show cause notice, dated 4th January, 2000. 5. That is what the appellant did in response to the show cause notice by raising the following objection :- 3.2 As regards the total length of the Galleries taken into consideration for the purpose of arriving at the total number of chambers installed in the factory worked out to 9.69 chambers and not 9 chambers. We are not inclined to agree with the inclusion of lengt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... galleries having no fan or radiator attached to it shall not be taken into consideration while counting number of chambers in each of hot air stenter. 10. Obviously in the light of the judgment of the highest court of the land in the case of SPBL Limited, the invocation of length of the galleries having no fan or radiator attached to it in counting number of chambers was rendered illegal. 11. It is seen that despite the aforesaid law laid down by the Supreme Court in the case of SPBL Ltd., the Tribunal allowed the appeal and set aside the order of Commissioner (Appeals) on the ground that the order, dated 12th July, 1999 has attained finality. 12. In so far as the present case is concerned, as indicated above, though the appellant did not c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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