2010 (3) TMI 570

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, for the Respondent. [Order per : D.A. Mehta, J. (Oral)]. - Appellant revenue has proposed following three questions stated to be substantial questions of law arising out of order dated 7-11-2008 made by Customs, Excise & Service tax Appellate Tribunal (Tribunal) : (i) Whether the CESTAT has correctly passed the order allowing SSI benefit under Notification No. 8/2003-C.E., dated 1-3-2003 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has committed an error in ignoring condition laid down in Paragraph No. 2(vi) of Notification No. 8/2003-C.E. Similarly, in relation to the various orders of different Benches of Tribunal referred to in Paragraph Nos. 2 and 3 of the impugned order of Tribunal, it was submitted that different notifications were applicable in those cases decided by other Benches of Tribunal and hence, the impugned ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g with Notification No. 8/2003-C.E., dated 1-3-2003. Therefore, it is not possible to state that any paragraph of the said notification has been ignored as contended by the appellant. 5. Similarly, in so far as the so-called distinction between the cases relied upon by the Tribunal and the respective notifications, suffice it to state that neither does the impugned order of the Tribunal indicat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sion is accepted, right of appeal granted by the statute would be rendered nugatory in a case where an order of adjudicating authority is given precedence over the order made by the appellate authority. In the case of the Commissioner, Central Excise and Customs, Vadodara-II v. M/s. Welspun Gujarat Stahl Rohren Ltd.. Tax Appeal No. 695 of 2009 decided on 3-3-2010 the legal position has been enunci....