2004 (7) TMI 97

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.... 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 operations and, thus, exemption under ....

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....e 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 view of the fact that the Tribunal was satis....