2001 (9) TMI 120

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....ion 35H of the Central Excise Act, 1944, relates to an order dated 2-8-2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta, in Miscellaneous Application (ROM) No. 147/2000 in Appeal No. E/V-432/97 whereby the Tribunal while allowing the aforesaid Miscellaneous application held that no interest can be charged with respect to duty and penalty for the per....

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.... file the aforesaid Miscellaneous Application (ROM) No. 147 of 2000 before the Tribunal and, as noticed above, despite the pendency of the aforesaid appeal before the Supreme Court, the Tribunal Chose to pass the impugned order dated 2nd August, 2000, modifying and substituting the Order dated 6-8-1999 insofar as the interest part was concerned. 3.Prima facie, our view at this stage appears to ....

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....w to us in terms of sub-section (4) of Section 35H of the Act, by drawing up the statement of the case :- (i) Whether in view of the pendency of the appeal in the Supreme Court, being Civil Appeal No. D19710 of 1999 against the order dated 6-8-1999, it was open to the respondent to have filed Miscellaneous Application (ROM) No. 147 of 2000 before the Tribunal and whether in view of the aforesai....