2004 (11) TMI 368

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....The Revenue is well advised to follow the simple maxim that none is permitted to reargue the case. That we have agreed to deal with this application should not be treated as a licence to file applications seeking revision of the Tribunal's decisions. For one thing the Tribunal, or for that matter, any quasi-judicial authority has no power to review its own order and for another there are other avenues for the aggrieved parties to seek relief by filing appeals. 2. The Tribunal in its order No. A/141/WZB/2004/C-1 dated 14-1-2004 [2004 (168) E.L.T. 277 (T)] has allowed the appeal stating that pumping of water to an overhead tank with the aid of power (motor) does not amount to a process of manufacture with the aid of power. In the spec....

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....n to manufacture to include use of power in handling raw materials (emphasis added) prior to commencement of actual processing amounts to use of power. The Tribunal in the impugned order observed that the Ministry's clarification above cited should hold the field as it is directly on the subject. (Supreme Court's case in the case of Dhiren Chemicals [2002 (143) E.L.T. 19 (S.C.)] was relied upon by the Tribunal). 4. In the ROM application, the Revenue now contends that the Tribunal erred in allowing the appeal as it has not considered circular No. 38/38/94-CX, F. No. 167/21/94-CX 4 dated 27-5-1994 of CBEC which rescinded all instructions/ guidelines/tariff advices under the first schedule of the Central Excise Act, 1944 preceding the....