SAI ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The present appeal under Section 35G of the Central Excise Act, 1944 (Act, for short), is directed against the order dated 29th July, 2011, passed by the Customs, Excise and Service Tax Appellate Tribunal (tribunal, for short) dismissing the rectification application filed by the appellant. The appellant had earlier impugned order dated 1st July, 2010 dismissing their appeal, before this Court in CEAC No. 4/2011. The said appeal was dismissed by the High Court vide order dated 25th January, 2011, inter alia, recording as under:-

(2.) Learned counsel for the appellant has drawn our attention to the order in original dated 5th March, 2004, the operative portion of which reads as under:-

(3.) It is submitted that the operative portion did not give benefit of Section 11AC of the Act and our attention is drawn to a judgment of this Court in K.P. Pouches (P) Limited versus Union of India, 2008 228 ELT 31, judgment of the Punjab and Haryana High Court in Commissioner of Central Excise, Rohtak versus J.R. Fabrics (P) Limited, 2009 238 ELT 209 and several judgments of the Gujarat High Court in Commissioner of Central Excise & Customs, Daman versus R.A. Shaikh Paper Mills Private Limited, 2010 259 ELT 53, Commissioner of Central Excise & Customs, Surat-II versus Suncity Synthetics, 2011 273 ELT 211, Commissioner of Central Excise & Customs, Surat-I versus Bhagyoday Silk Industries, 2010 262 ELT 248, Commissioner of Central Excise & Customs, Surat-I versus Palav Synthetics, 2010 258 ELT 59, Exotic Associates versus Commissioner of Central Excise, 2010 252 ELT 49, Commissioner of Central Excise & Customs, Surat-II versus Gopal Fibres Private Limited, 2010 256 ELT 10.