ABHAY INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) THE question of law had been framed by the appellants. We do not propose to frame questions in view of the order to be passed.

(2.) THE main submission on behalf of the appellants in both the appeals is that after the matter was heard on 29 -1 -2009, they submitted written submissions in respect of the arguments advanced on 31 -1 -2009. An order came to be passed on 3 -2 -2009 [2009 (245) E.L.T. 400 (Tri. - Ahmd.)]. According to learned counsel they found that most of the contentions have not been considered and accordingly they filed an application for rectification. That application has been rejected on the ground that the arguments advanced have been considered. Hence, the present appeal.

(3.) IT is no doubt true that on behalf of the respondents, the learned counsel has pointed out to us that initial order was remanded earlier by the Tribunal to the A.O. only for the purpose of de novo consideration in so far as calculations are concerned and therefore, A.O. had rightly restricted himself in terms of the order of remand to only calculations which the Tribunal has accepted.