2013 (4) TMI 130

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....t has sought to raise following substantial question of law arising out of an order dated 02.01.2013 passed by Custom Excise and Service Tax Appellate Tribunal (for short 'the Tribunal'):-    "(i) Whether the impugned order is sustainable in the eyes of law based on a specific bar provided under Section 35-C(4) of the Central Excise Act, 1944?    (ii) Whether the ld. Trib....

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.... 4 (2) on account of change in parameters even though re-determined annual capacity is less than the annual production for the financial year 1996-97."    Learned counsel for the revenue points out that the matter was kept pending on account of pendency of identical issue before the Hon'ble Supreme Court, which has been decided on 6.7.2011 being C.A. No.3400 of 2003 CCE, Chandigarh v.....

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....the Tribunal is final in terms of Section 35-C(4) of the Central Excise Act, 1944 (for brevity 'the Act') except as provided under Section 35-G or 35-L of the Act. Since the order passed by the Tribunal is under Section 35-H of the Act, the same is not protected, therefore, the order impugned in the present appeal is leading to review of the earlier order passed by the Tribunal. We find that ar....