2004 (10) TMI 109

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....r Head ?" 2. The applicant is a resident Indian partnership firm which is a S.S.I. unit. It claims to be in the process of setting up a joint venture. It is engaged in the manufacture and sale of the iron and steel wire products. It says that the products in question are classified by the excise department under Chapter heading 7326.19 and states that by its letter dated 7-4-2004, it has accepted the classification provisionally subject to final ruling by the Advance Rulings Authority, which the department has also accepted. 3. Heard the learned Counsel for the applicant and the Commissioner. 4. After examining the application and the comments of the Commissioner, the Authority issued a notice to the applicant on 4th June, 2004 req....

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.... by the Appellate Tribunal or any Court: Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard: Provided also that where the application is rejected, reasons for such rejection shall be given in the order". 7. A perusal of the provisions, extracted above, would show that under clause (a) of the first proviso to sub-section (2) of Section 23D, the Authority cannot allow the application [cannot entertain for pronouncing advance ruling under sub-section (4) thereof], if the question raised in the application is already pending in the applicant's case before any Central Excise Officer or Appellate Tribunal or any Court. The letter of the Assist....