2015 (9) TMI 300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : None Judgment Nobody is present on behalf of the assessee even in the revised reading of the cause list. Heard Shri Ashok Singh, Advocate on behalf of the department. Customs Excise & Gold (Control) Appellate Tribunal, New Delhi by means of the order dated 10.02.1997decided the appeal filed by the assessee and allowed the same. The department made an applicat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the ROM application after waiving its right to press the reference application. The reference application, therefore, does not survive for consideration and the same has to be dismissed as infructuous, and I do accordingly." In order to keep the record straight it may be noticed that against the order of the Tribunal dated 01.06.2001, the department filed a Reference Application under Section 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....35 (G) of the Central Excise Act are two independent proceedings. Merely because the Rectification application had been rejected, it can not be said that the Reference Application has become infructuous. The considerations for deciding the Rectification Application and the Reference Application are entirely different which aspect of the matter has completely been ignored by the Tribunal while p....