TMI Blog2000 (5) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... eal has come before us on a reference made by a bench of two Members. Order passed by that bench reads - "Matter referred to Larger Bench in view of conflicting orders". The conflicting orders which presumably tempted the Bench to refer the matter to Larger Bench are decisions in Ankur Steels Others v. CCE - 1999 (31) RLT 322 and Ravi Steel v. CCE - Final Order No.A/246/97-NB, dated 4-2-1997 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of nearly two years from 12-4-1990 to 11-3-1992 denying them the benefit of Notification 202/88, dated 20-5-1988. In the reply to the show cause notice contentions were raised questioning the legality of the action proposed in the show cause notices. Adjudicating authority while passing the Order-in-Original No. 83/Addl. Commissioner/Demand/94, dated 14-11-1994, confirmed the demand to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th, is the argument now advanced before us. In the Memo. of Appeal filed before the lower authority it was urged that deemed credit as per M.F.(D.R.) Order F. No. 342/1/88-TRU, dated 1-6-1989 be allowed to the appellant. Instead of stating the factual grounds under which the benefit under that notification is to be extended to the appellant, the appellant tried to find fault with the primary autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire defence before the adjudicating authority when that authority affords them a reasonable opportunity of being heard in the matter. 4. Since the matter is a long pending one, we direct the adjudicating officer to pass final order quantifying the liability of the appellant, if any, in the manner stated above as expeditiously as possible, at any rate within four months from the date of rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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