2013 (6) TMI 57

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l, for the Respondent. ORDER This is an application made by the Commissioner, Customs and Central Excise, under Section 35H(1) of the Central Excise Act, 1944, praying for calling the questions of law, which are said to arise out of the order dated 3-2-2000 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (in short "the Tribunal") in Case No. E/S/1667/99-NB with E/A. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he reliance placed by the CEGAT on its own earlier decision was correct, when the legality of earlier decision has already been challenged before the next Appellate Authority? 4. The aforesaid two questions are answered by the Tribunal in favour of the assessee by placing reliance upon a decision of the Tribunal in the case of Union Carbide v. C.C.E., reported in 1996 (86) E.L.T. 613 (T), in whic....