TMI Blog2016 (1) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... I 111 - CEGAT, NEW DELHI] - Held that:- it has been stated that the main issue relating to the interpretation of Rule 57AB of the Central Excise Rules, 1944, had not been gone into by the Tribunal, while passing its impugned order - matter remanded back to the Tribunal to reconsider the issue relating to the applicability of Rule 57AB of the Central Excise Rules, 1944, by taking into consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Judgment of the Larger Bench of the Tribunal, in the case of VIKRAM ISPAT Vs. COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III 2000 (120) E.L.T. 800 (TRIBUNAL-LB). However, it has been stated that the main issue relating to the interpretation of Rule 57AB of the Central Excise Rules, 1944, had not been gone into by the Tribunal, while passing its impugned order, dated 3.8.2007, considering the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench, Chennai, by the appellant, as well as the first respondent, the Tribunal shall afford an opportunity to the appellant, as well as the first respondent, to raise all the grounds applicable to them, at the time of the hearing of the appeal. Accordingly, the Civil Miscellaneous Appeal is disposed of with the above directions. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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