2001 (9) TMI 690

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....r, JDR, for the Respondent. [Order]. -  This is an ROM Petition filed by the party in respect of the Final Order Nos. A/676-677/2001/NB/SM, dated 21-5-2001 [2001 (135) E.L.T. 722 (Tribunal)] passed by the Tribunal. In this order, the Tribunal has rejected the appeal of the party against the order dt. 16-2-2000 passed by Commissioner (Appeals), Ghaziabad. The issue related to the claim o....

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....etition under Section 35C(2). The ld. Counsel for the petitioners is contending that the Tribunal in their order has not taken into consideration the judgment of the constitution bench of the Hon'ble Supreme Court in the case of L.I.C. of India v. Escorts Ltd. [AIR 1986 SC 1370] in which the Apex Court had clearly held that even where the statute requires prior permission, the legislative objectiv....

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....hat too unilaterally. On this submission of the party, the findings are recorded in para 4 of the impugned order, thus, "Obviously while applying for such permission, the appellants did not disclose to the Asstt. Commissioner that the mould and dies for which the permission was being sought had already been sent out on payment of duty. Consequently no fault could be found with the Asstt. Commissio....