TMI Blog1998 (9) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ce notice in view of the short controversy arising for decision, which is purely legal, the parties are heard finally. 2.Rule D.B. 3.The petition is directed against the orders dated 17-2-1998 and 22-6-1998 passed by CEGAT disposing of the petitioner's prayer under Section 35F of the Central Excises Act, 1944. 4.The petitioner is manufacturing white cement. The classification list filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CEGAT and at that point of time the attention of the CEGAT was invited to the fact that the issue was awaiting decision by the Sup- reme Court in the cases of Indian Rayon Industries Ltd. etc. and M/s. J.K. White Cement Works as the issue was not decided till then. The application was disposed of by allowing partial relief only to the petitioner. On 12-5-1998 the Supreme Court pronounced its judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he earl- ier order. Still the application for modification was allowed in part giving some further relief to the petitioner though it was said that the law laid down by the Supreme Court shall be taken up for consideration at the time of final hearing. 7.The aggrieved petitioner has come up before this court against the order of the Tribunal. 8.The facts set out in Para 4 of the earlier order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en initiated and more than half of the impugned demand was already satisfied by way of recovery from the petitioner. 10.For the foregoing reasons the petition is allowed. The impugned orders dated 17-2-1998 (Annexure III) and dated 22-6-1998 (Annexure VI) are hereby quashed and set aside. The Tribunal shall proceed to hear the appeal filed by the petitioner expeditiously and without insisting on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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