2000 (5) TMI 70

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....ber (T)   [Order per: C.N.B. Nair, Member (T)]. - These appeals have come before us on reference by a Division Bench of Two Members of this Tribunal. The reference has been made as that Bench was not in agreement with the decision of the Tribunal in the case of Kamal Auto Industries v. Collector of Central Excise, Jaipur reported in 1996 (82) E.L.T. 558 (Tribunal). Based on that view, t....

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....aring today, it was brought to our notice that an appeal had been filed by the Revenue against the decision of the Tribunal in the case of Kamal Auto Industries and the Supreme Court passed the following order - "ORDER These appeals are dismissed on the ground of delay as well as on merits " 3. Learned counsels for the appellants submitted that this order of the Supreme Court is no bar ag....

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....bunal in Kamal Auto Industries case remains affirmed by the Supreme Court and this Tribunal cannot re-open that issue. Accordingly, the present reference does not survive. We find that the referral order makes no mention of the Supreme Court's order, even though it had been passed much later on 6-4-2000 than the Supreme Court order dated January 31, 2000 (copy of which was also issued on 19-2-2000....