ELPRO INTERNATIONAL LIMITED Vs. COLLECTOR OF CENTRAL EXCISE PUNE
LAWS(SC)-1996-5-18
SUPREME COURT OF INDIA (FROM: DELHI)
Decided on May 02,1996

ELPRO INTERNATIONAL LIMITED Appellant
VERSUS
COLLECTOR OF CENTRAL EXCISE, PUNE Respondents

JUDGEMENT

Paripoornan, J. - (1.) Special leave granted
(2.) The appellants are applicants in Misc. Orders No. 04/095-A and 205/95-A before the Customs, Excise and Gold(Control) Appellate Tribunal(hereinafter referred to as 'the CEGAT'), New Delhi Special Bench 'A'. This appeal by special leave is filed against the majority decision of the CEGAT dated 5-9-1995, in the said proceedings holding that the application for rectification of mistake, in the facts and circumstances can be heard by a Bench consisting of two Members as constituted by the President for the purpose.
(3.) The appellant is engaged in the manufacture of components and parts of X-Ray machines. A Special Bench of three Members of the CEGAT passed final orders Nos. 7 and 8/91-A dated December 18 , 1990/January 8, 1991, remanding the matter to Collector for examining whether the appellant and another company (IGE) is a related person. The appeal filed from the said order of CEGAT under Section 35L of the Act is pending before this Court.;


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