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2001 (7) TMI 453 - AT - Central Excise
Issues: Rectification of mistake applications regarding the benefit of Notification No. 208/83-CE for iron and steel products.
In this judgment by the Appellate Tribunal CEGAT, New Delhi, the issue revolved around rectification of mistake applications filed by the appellants seeking rectification of the Final Orders passed by the Tribunal in their appeals related to the benefit of Notification No. 208/83-CE for iron and steel products. The appellants, who were manufacturers of iron and steel products, had purchased ship breaking scrap of iron and steel as raw material but wrongly availed the benefit of exemption from duty under the said notification. The Collector confirmed the duty demand, stating that the ship breaking scrap purchased by the appellants was not fully duty paid, and hence, the benefit of the notification was not available to them. The Tribunal upheld this decision, sending the matter back only for the determination of the duty amount. The appellants sought rectification of the order, arguing that the law laid down in previous cases had not been followed. However, the Tribunal found no mistake of fact or law in the final order, dismissing the rectification applications as misconceived and not tenable. The Tribunal noted that detailed reasons were provided in the impugned final order for the non-availability of the benefit of Notification No. 208/83-CE to the appellants due to the inputs purchased by them not being fully duty paid. The findings of the Collector in this regard were upheld. The Tribunal also referenced the law laid down in previous cases but found it not applicable to the appellants' situation based on the facts and circumstances. The argument that the law laid down in previous cases should apply to the appellants' case was rejected by the Tribunal, emphasizing that there was no mistake of fact or law apparent on the face of the final order. Consequently, the rectification applications were deemed misconceived and not maintainable, leading to their dismissal by the Tribunal.
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