CCE Vs. VIDYUT METALLIC LTD.

JUDGEMENT

(1.) The Revenue's appeal was originally heard on 12.4.2004. The decision of the Bench consisting of a Single Member was pronounced on the same day rejecting the appeal of the Revenue. However no written order was issued.

(2.) The Jt. CDR in his letter dated 27.4.2004 addressed to the Assistant Registrar, requested him to have the letter put up to the Member for re -listing the matter as the order pronounced did not take into consideration settled legal positions. The Member re -listed the appeal.

(3.) The Ld. Advocate appearing for the Respondent argued that since the decision of the Bench was already announced, the letter of the Jt. CDR be treated as if it is a ROM and dealt with accordingly. With the consent of both parties the letter dated 27.4.2004 was converted into an ROM and after admitting it, the appeal is taken up for disposal.