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M/s. Birla Copper Versus Commissioner of Central Excise & S.T., Vadodara

2016 (6) TMI 915 - CESTAT AHMEDABAD

Application for Rectification of order (ROM) - Claim of exemption from duty on production of gold bars - Earlier while dictating order on the ROM , it was felt by the Bench that as the majority order has been challenged before the Hon'ble Supreme Court, the order of the Hon'ble Supreme Court be awaited, before taking any decision on the ROM application. - Held that:- We find that the principal issue in the decided Appeals has been whether the Appellant are eligible to the benefit notifications s .....

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(Judicial) and Mr. P.M. Saleem, Member (Technical) For Applicant (s) : Shri V. Sridharan, Senior Advocate & Shri Anand Nainawati, Advocate For Respondent (s) : Shri J. Nagori, Authorised Representative ORDER Heard both sides. 2. This ROM Application filed by the appellant way back in the year 2005 has a chequered history. The appeal was heard by this Tribunal on 19.10.2004 & 20.10.2004. The order was pronounced on 17.6.2005 recording difference of opinion and with a direction to the Reg .....

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his Tribunal by its order dated 24.3.2006, observed that the difference of opinion regarding the levy of duty on Gold bar was to be resolved first by the third Member, and only thereafter the present application sould be placed for hearing. The third Member has answered the reference on 21.08.2006 concurring with the view taken by the Hon'ble Member (Technical) and returned the matter to the Division Bench for pronouncing the order. Consequently, the majority opinion was pronounced on and th .....

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he Hon'ble Supreme Court. While upholding the views expressed by the third Member concurring with the Member Technical, the Hon'ble Supreme Court dismissed the appeal filed by the Revenue. 4. Advancing argument on the ROM application, the ld. Advocate has submitted that before the adjudicating authority as well as before the Division Bench of this Tribunal, even though it was pleaded that in the event if it would be concluded that duty be payable on the gold bar denying the benefit of ex .....

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situation would be revenue neutral as whatever duty paid on the intermediate product would be eligible to them as credit. It is his contention this Tribunal, has not recorded any finding on the said argument, resulting into an error apparent on the face of the order. However, he has fairly conceded that now since the main issue has been decided in favour of the appellant, i.e. whether the final product i.e Gold bar which emerges after subjecting various processes to anode slime/dore anode eligi .....

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actured by the appellant, that is gold bar, therefore the application seeking rectification of the order becomes in-fructuous. 6. We have carefully considered the submissions and perused the records. We find that the principal issue in the decided Appeals has been whether the Appellant are eligible to the benefit notifications stated above to their final product gold bar manufactured out of anode slime/dore anode. This issue has travelled up to Hon ble Supreme Court for decision and finally sett .....

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