2004 (5) TMI 351 - AT - Central Excise

Summary

Issues: Application for rectification of mistake in Tribunal's Final Order

Analysis:
The case involved an application for rectification of mistake in the Tribunal's Final Order. The Appellate Tribunal had earlier held that the Applicants were liable to pay Central Excise duty on certain materials under a specific heading of the Tariff. However, the applicant later discovered a decision in another case stating that similar materials were not classifiable under that heading. The applicant argued that this decision constituted a mistake in the Tribunal's Final Order.

The learned Advocate for the applicant contended that the decision in the other case, Vasavadatta Cement v. CCE, was not brought to the notice of the Bench during the arguments before the Tribunal. The applicant claimed that the non-consideration of this decision amounted to a mistake apparent on the face of the record. On the other hand, the Senior Departmental Representative opposed the prayer for rectification, emphasizing that since the decision in Vasavadatta Cement was not presented to the Bench during the proceedings, it could not be considered a mistake in the Tribunal's Final Order.

After considering the submissions from both sides, the Tribunal concluded that the decision in Vasavadatta Cement was not brought to the notice of the Bench while passing the Final Order. Therefore, the Tribunal held that the non-consideration of this decision did not constitute a mistake apparent on the face of the record. Consequently, the application for rectification of mistake was rejected by the Tribunal.