2000 (9) TMI 549
X X X X Extracts X X X X
X X X X Extracts X X X X
...., JDR, for the Respondent. [Order]. - Applicants have filed the present ROM application seeking recall of the Tribunal's Final Order No. A/1298/99-NB (SM), dated 26-11-1999 vide which their appeal against the Order-in-Appeal dated 26-5-1998 passed by the Commissioner (Appeals), Central Excise, Indore was dismissed. 2. The applicants procured diesel engine sets without payment o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....all of the above said order of the Tribunal has been sought by the applicants solely on the ground that Single Member had no jurisdiction to hear and decide the appeal as the interpretation of Notification No. 1/95-C.E., dated 4-1-1995, the benefit of which had denied to them, was involved. 5. I have heard both the sides. 6. It cannot be disputed that the Single Member had the juri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....administrative arrangement, may have gone to the Two Members Bench. 7. Moreover, the matter having been decided by Single Member after considering the case on merits and hearing both the sides, it is not legally open to the applicants being an unsuccessful party, to plead later on that the Member had no jurisdiction to decide the issue and that his order suffers from the initial lack of ju....
TaxTMI