2007 (2) TMI 67 - AT - Central Excise

Rectification of Mistake Revenue contended that the Waste lube oil was excisable but it was rejected in a decision of tribunal After considering the details held that rectification of mistake not maintainable

Summary

Issues:
Rectification of mistake apparent from record in Final Order No. 864/2006 regarding excisability of waste lube oil drained from machinery.

Analysis:
The Department filed an application for rectification of what they deemed a mistake in Final Order No. 864/2006, where waste lube oil was held to be non-excisable based on a previous Tribunal decision. The original authority demanded duty on the waste oil, which was opposed by the party and led to an appeal. During the hearing, the appellants relied on the previous Tribunal decision, while the Revenue did not cite any contrary case law. The Bench passed the final order based on the available materials and upheld the non-excisability of waste lube oil. The Department failed to show that the previous decision was not accepted by them, and it was noted that the cited cases by the Revenue did not involve waste lube oil drained from machinery.

The Tribunal considered the submissions and agreed with the learned counsel for the party, stating that the final order was passed without any mistake based on the records and submissions at that time. The Bench had considered the case law cited by the appellants and found no case law to the contrary cited by the Revenue. It was highlighted that the Department did not challenge the acceptance of the previous Tribunal decision on waste lube oil. The learned counsel pointed out that the cases cited by the Revenue did not involve waste lube oil drained from machinery, distinguishing them from the present case and the previous decision.

In conclusion, the Tribunal found no valid grounds for the Department's request for rectification of the final order, suggesting that they might have a case for appeal to the appellate court instead. The application for rectification was dismissed, and the decision was dictated and pronounced in open court.