2004 (5) TMI 85

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....e. Ms. Dharmishta N. Raval, learned senior standing counsel for the Central Government, waives service of notice of Rule on behalf of the respondents. In the facts and circumstances of the case, the petition is taken up for final disposal today. 2.What is challenged in this petition under Article 226 of the Constitution is - (i) the order dated 24-11-2000 (Annexure 'B' to the petition) pa....

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.... held in Commissioner of Central Excise v. SPBL Limited - 2002 (146) E.L.T. 254 (S.C.) that length of galleries is not to be taken into consideration for determining the annual capacity of production in view of the aforesaid Rules. 3.Ms. D.N. Raval, learned senior standing counsel for the respondents, has submitted that since the orders were passed in November 2000/February 2001 but were not ch....

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....-I has passed an order on 26-3-2003 rejecting he petitioners' claim for refund of Rs. 6,80,620/- on the ground that the petitioners had not challenged the determination order dated 24-11-2000 and therefore the petitioners are not entitled to any relief which would run counter to the said determination order dated 24-11-2000, relying on the judgment of the Honourable Supreme Court in Mafatlal Indus....

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....ortunity of being heard and obviously suffers from the violation of principles of natural justice. 6.It is true that at first blush it may appear that the challenge is delayed but the petitioners had agitated this issue before the Commissioner of Central Excise and Customs in 2001 itself by challenging the order date 29-12-2000 based on the order dated 24-11-2000 and by order dated 31-12-2001 t....