TMI Blog2002 (7) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... , JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. These three appeals of Food Corporation of India raise a common issue. That issue is whether Ammonium Chloride imported by them were eligible for exemption in terms of ad hoc exemption Order No. 404, dated 29-9-75 of the Government of India. 2. The ld. Counsel representing the appellants submits that the ad hoc exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order is grossly illegal inasmuch as it has been issued contrary to the order passed by this Tribunal with regard to the same ad hoc exemption order vide CEGAT Order No. 94/84, dated 20-2-84 [1984 (17) E.L.T. 180 (Tribunal)]. The ld. Counsel pointed out that the facts of the present case were identical to that of Order No. 94/84, inasmuch as, the goods had already been imported and the ad hoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 975. A perusal of the record also shows that while the goods arrived in Jan. 1975 the exemption application was submitted in Feb. 1975 and the exemption order issued in Sept. 1975. Thus, our order of 94/84, dated 20-2-84 was on identical facts and questions of law. The Commissioner was, therefore, bound to follow that order and to allow the appellant s claim for refund. The Commissioner has record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in favour of the assessee by the Tribunal s Order No. 94/84-C ibid. passed on identical issue in a case between the same parties. Therefore, in my view, the Revenue s claim before us in the instant case is clearly hit by the bar of res judicata. I therefore subscribe to the order recorded by learned Brother. 7. The ruling given by this Tribunal in Order No. 94/84-C ibid. on identical issue b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing element of contempt of this Tribunal in the above conduct of the Collector (Appeals) and would like to invoke Rule 40 ibid as well as the inherent powers of the Tribunal to ensure that appropriate action is taken by Government so as to secure judicial discipline of the departmental authorities concerned. The Registry shall accordingly forward a certified copy of this order to the Ministry of F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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