Customs, Excise and Gold Tribunal - Delhi Tribunal

Manglam Cement Ltd. vs Commissioner Of Central Excise on 5 April, 2002

Customs, Excise and Gold Tribunal – Delhi
Manglam Cement Ltd. vs Commissioner Of Central Excise on 5 April, 2002
Equivalent citations: 2003 (155) ELT 331 Tri Del
Bench: S Kang


ORDER

1. Applicant filed this application for rectification of mistake on record in Final Order No. A/1202/01-NB(S), dated 24-8-2001.

2. Heard both sides.

3. While passing the impugned order dated 24-8-2001 the Tribunal relied upon the Larger Bench decision of the Tribunal in the case of Jaypee Rewa Cement v C.C.E. reported in 2000 (119) E.L.T. 552, whereas the decision of the Larger Bench of the Tribunal was set aside by the hon’ble Supreme Court on 22-8-2001 reported in 2001 (133 ) E.L.T. 3.

4. In view of the fact that the decision, relied upon by the Tribunal, was already set aside by the Hon’ble Supreme Court, the application is allowed and the Final Order No. A/1202/01-NB(S), dated 24-8-2001 is recalled. Registry is directed to list the appeal on 10-6-2002 for arguments.