2003 (11) TMI 395

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..... er, for the Respondent. [Order]. - Revenue is in appeal contending that on appeal by the assessee the Hon'ble CEGAT in its Order Nos. 616-621/2002, dated 23-5-2002 relying on the decision of the Supreme Court order in the case of M/s. Sidharth Tubes Ltd. v. CCE and the Board's Circular No. 139/08/2000-CX. 4, dated 3-1-2001 held in favour of the assessee and remanded the case back to the origina .....

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..... iled by the Respondent it is submitted that "since the matter had been decided on merits by the Hon'ble Tribunal the only course open to the Revenue to agitate the matter is by filing a civil appeal before the Hon'ble Tribunal under Section 35L of the CEA, '44, or a reference case petition before the Hon'ble High Court in terms of Section 35H of the said Act". 3. The submission of the Respon .....

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