{"id":83406,"date":"2001-05-25T00:00:00","date_gmt":"2001-05-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dhanalakshmi-steel-re-rolling-vs-commr-of-c-ex-hyderabad-on-25-may-2001"},"modified":"2017-11-03T20:48:55","modified_gmt":"2017-11-03T15:18:55","slug":"dhanalakshmi-steel-re-rolling-vs-commr-of-c-ex-hyderabad-on-25-may-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dhanalakshmi-steel-re-rolling-vs-commr-of-c-ex-hyderabad-on-25-may-2001","title":{"rendered":"Dhanalakshmi Steel Re-Rolling &#8230; vs Commr. Of C. Ex., Hyderabad on 25 May, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Dhanalakshmi Steel Re-Rolling &#8230; vs Commr. Of C. Ex., Hyderabad on 25 May, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (142) ELT 223 Tri Chennai<\/div>\n<div class=\"doc_bench\">Bench: S Peeran, R K Jeet<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> S.L. Peeran, Member (J)  <\/p>\n<p> 1.  The application for early hearing was considered and as the issue lies in short compass, it is allowed and appeal taken up for final hearing. It was pointed out that for the same period the duty demanded in respect of applicants&#8217; own case, at the time of hearing of Stay Application, the Tribunal disposed of the appeal itself vide Final Order Nos. 1798-1800\/2000, dt. 13-12-2000 the letter issued by the Superintendent, on behalf of the Commissioner cannot be treated as a final order in terms of Rule 4(1) of Induction Furnace Annual Capacity Determination Rules, 1997. Therefore, it is submitted that in this case also the Superintendent has issued the order and hence the proceedings is bad in law as held by the Tribunal in the case of Chamundi Steel Castings (India) Ltd. v. CCE, Chennai reported in 1999 (108) E.L.T. 578 (T). The appellants therefore seek for remand of the matter for passing a speaking order by the Commissioner who is the designated authority under law to pass such an order under Rule 3A(2) of the C.E. Rules.\n<\/p>\n<p> 2. Heard Id. Consultant who prayed, for taking up the matter for final disposal in terms of Final Order Nos. 1798-1800\/2000, dt. 13-12-2000 in their own matter, which has been remanded back to the designated authority for de nova consideration as also became the impugned order has not been passed by the Commissioner but by the Superintendent which is not legal in terms of the cited judgment.\n<\/p>\n<p> 3.   The Id. DR opposed the prayer for remand of the case.\n<\/p>\n<p> 4. We have heard both sides in the matter. On a careful considera<br \/>\ntion, we notice that the Tribunal in the case of Chamundi Steel Castings (I) Ltd.\n<\/p>\n<p>v. CCE (supra) has held that the impugned order is required to be passed by<br \/>\nthe Commissioner who is the only designated authority to pass such an order<br \/>\nunder Section 3A(2) of the Central Excise Act, 1944. Therefore, the prayer for<br \/>\nremand is accepted and the appeal itself is taken up for final hearing. It is<br \/>\nseen that in the appellant&#8217;s own case by Final Order Nos. 1798-1800\/2000, dt.\n<\/p>\n<p>13-12-2000 the matter has been remanded for de novo consideration to the<br \/>\nCommissioner. In that case part of the present period in question has already<br \/>\nbeen remanded for de novo consideration. Therefore, following the cited final<br \/>\norder as in the appellant&#8217;s own case, the impugned order of the Superinten<br \/>\ndent is set aside and the matter is remanded to the Commissioner of Central<br \/>\nExcise, Hyderabad to decide the matter afresh after following the principles<br \/>\nof natural justice.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Dhanalakshmi Steel Re-Rolling &#8230; vs Commr. Of C. Ex., Hyderabad on 25 May, 2001 Equivalent citations: 2002 (142) ELT 223 Tri Chennai Bench: S Peeran, R K Jeet ORDER S.L. Peeran, Member (J) 1. The application for early hearing was considered and as the issue lies in [&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":[1],"tags":[],"class_list":["post-83406","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dhanalakshmi Steel Re-Rolling ... vs Commr. Of C. 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