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2000 (7) TMI 119

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..... ional Savings Certificate (in short, NSC) and made a cash deposit of Rs. 2,17,389.00 to meet the requirements of 35P of the Central Excise Act, 1944 as per this Tribunal's order as modified by Hon'ble High Court of Delhi. Later on, the appeal was allowed by way of remand as per Final Order dated 3-10-1997 of this Tribunal [1998 (97) E.L.T. 74 (Tri.)]. Pursuant to the said Final Order, the appellan .....

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..... e date of the order. The Commissioner of Central Excise was also directed to complete the de novo proceedings pursuant to this Tribunal's remand order within a period of 6 months from the date of the above order. 2. When the party moved the authorities for having the above order of the Tribunal implemented, the Deputy Commissioner, by letter dated 17-4-2000, asked them to file a 'fresh' applicati .....

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..... he affidavit was to be filed on or before 20-7-2000. The matter has, accordingly, arisen before the Bench today. 4. Shri B.L. Sharma, Assistant Commissioner of Central Excise, Bhiwadi has brought on record his report dated 19-7-2000. I have carefully perused this report, which states that the author of this report is in charge of the Office of the Deputy Commissioner of Central Excise, Bhiwadi af .....

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..... s attitude of the Central Excise authorities is an affront to the rule of law and requires to be deprecated. 5. The so-called affidavit of the Assistant Commissioner is not acceptable and he owes a personal explanation. Therefore, in exercise of the powers conferred upon this Tribunal by Rules 40 and 41 of the CEGAT (Procedure) Rules, 1982 read with Section 35-D of the Central Excise Act, 1944, I .....

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