Fresh disposal of Section 3A(4) application bars excise duty demand until duty is redetermined

An application under Section 3A(4) of the Central Excise Act was required to be reconsidered in compliance with the Tribunal's directions, and excise duty could not be demanded on the basis of the earlier orders until that reconsideration was completed. The High Court directed disposal of the pending application within three months from presentation of a certified copy of the order and restrained the respondents from enforcing duty demand on the strength of the prior orders until the application was decided and the duty was redetermined.

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Issues: Whether the application filed under Section 3A(4) of the Central Excise Act required fresh disposal in accordance with the Tribunal's directions, and whether excise duty could be demanded on the basis of the earlier orders pending such disposal.

Outcome: The petition was disposed of with a direction to decide the pending application within three months after presentation of a certified copy of the order, and the respondents were restrained from demanding excise duty on the basis of the earlier orders until the application was decided and duty was redetermined.

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