1990 (11) TMI 293

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....have heard the learned advocate and the learned SDR on the three applications. At the outset, the learned SDR has filed a copy of letter No. F. No. 385/1228/90-JC, dated 28th August, 1990 written by the Central Board of Excise & Customs, (Judicial Cell), New Delhi, to the Collector of Central Excise, Kanpur, a copy of which was endorsed to the Senior Departmental Representative, Special Bench-D, CEGAT. The contents of this letter are reproduced below: "Please refer to your letter No. IV/239/Review/90, dated 31-7-1990 addressed to Commissioner (Review) CBEC, New Delhi containing your comments on the Tribunal's order cited supra. The Tribunal Order No. E/400/90-D dated 21-6-1990 in the case of M/s. Kanpur Bottling Co. Pvt. Ltd. v. Collector....

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....lication, the CEGAT's order becomes final and binding on all. You may, therefore, request the Collector of Central Excise, Kanpur once again for giving effect to the above-said order." 3. The learned Departmental Representative has stated that a copy of the Board's letter dated 28th August, 1990 was received by him on 8th October, 1990, i.e., after the say application and the ROM Application were filed in this Tribunal on 4th October, 1990. He has stated that in view of what has been stated in the two letters of the Central Board of Excise & Customs, he leaves the matter to the discretion of the Bench. 4. The learned Advocate has argued that in view of the fact that the Tribunal's Order No. E/400/90-D dated 21-6-1990 [1991 (52) E.L.T. 542....