2004 (7) TMI 97

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....J]. - This petition seeks a direction for reference under Section 35H of the Centra1 Excise Act, 1944 (hereinafter referred to as the Act) on the question whether the Tribunal could re-call its order dated 6-4-1999 passed on merits. 2.The respondents claimed exemption from excise duty on bottom work platform for weigh bridge on the ground that the same were necessary equipment for manufacturing....

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.... the order of rehearing of the appeal. The Tribunal relying on Rule 41 of the Customs, Excise & Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 and judgment of the Apex Court in J.K. Synthetics Ltd. v. Collector of Central Excise - 1996 (86) E.L.T. 472 (S.C.) held that the Tribunal had jurisdiction to re-call the ex parte order. 4.We have heard learned Counsel for the parties. 5.In....