{"id":27628,"date":"2003-04-25T00:00:00","date_gmt":"2003-04-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/s-and-h-gears-ltd-vs-commissioner-of-central-excise-on-25-april-2003"},"modified":"2019-01-14T03:49:17","modified_gmt":"2019-01-13T22:19:17","slug":"s-and-h-gears-ltd-vs-commissioner-of-central-excise-on-25-april-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/s-and-h-gears-ltd-vs-commissioner-of-central-excise-on-25-april-2003","title":{"rendered":"S And H Gears Ltd. vs Commissioner Of Central Excise on 25 April, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">S And H Gears Ltd. vs Commissioner Of Central Excise on 25 April, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (160) ELT 437 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: P Bajaj<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>P.S. Bajaj, Member (J)<\/p>\n<p>1. Heard. The applicants have moved the present ROM application seeking recall of the final order dated 1-11-2002 vide which their appeal against the order-in-appeal dated 30-6-2002 was dismissed by the Tribunal. The ground on which the recall of the order has been sought is that certain documents had not been considered earlier and those should be now taken into consideration. They had also enclosed those copies of the documents along with the ROM application.\n<\/p>\n<p>2.   I have heard both the sides.\n<\/p>\n<p>3. The perusal of the impugned final order shows that the appellants had been disallowed Modvat credit of the disputed amount for having taken the same on the photocopy of the triplicate copy of the invoice. They failed to substantiate their plea that the duplicate copy was lost. No prima facie mistake of fact or law had been pointed out in the impugned final order. The plea of the appellants that certain documents such as copy of the FIR, affidavit of the driver, etc., now enclosed by them along with the application, should be considered, cannot be accepted. The impugned final order cannot be recalled to enable the appellants to fill in the lacuna in their case and to rehear or redecide the issue. The ROM application of the appellants, cannot be accepted, being without merit. The same is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi S And H Gears Ltd. vs Commissioner Of Central Excise on 25 April, 2003 Equivalent citations: 2003 (160) ELT 437 Tri Del Bench: P Bajaj ORDER P.S. Bajaj, Member (J) 1. Heard. The applicants have moved the present ROM application seeking recall of the final order dated 1-11-2002 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-27628","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S And H Gears Ltd. vs Commissioner Of Central Excise on 25 April, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/s-and-h-gears-ltd-vs-commissioner-of-central-excise-on-25-april-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S And H Gears Ltd. vs Commissioner Of Central Excise on 25 April, 2003 - Free Judgements of Supreme Court &amp; 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