2004 (9) TMI 254

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..... E/521/2001. In the impugned order the ld. Member (T) sitting single rejected the appeal despite the claim of the appellants that in some other appeals involving similar issues the Tribunal has passed orders accepting their submissions. 2. Briefly the facts are that the appellants use duty paid inputs in the manufacture of two kinds of finished goods (i) Diesel Engines, which are cleared on payme .....

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..... the Tribunal rejected the appeal. 3. This ROM is filed on the basis of a subsequent order of the same Member (T) sitting single in his final order A-233-237 C-IV/WZB/2004, dated 29-4-2004 [2004 (176) E.L.T. 291 (Tri.)] held that the decision cited supra (impugned order) was passed on a wrong appreciation of facts. The applicant argued that in view of this admission the order No. C-IV/1224/WZB, .....

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