2000 (12) TMI 200 - AT - Central Excise

Issues:
1. Denial of SSI exemption under Notification No. 175/86 due to the use of a brand name belonging to another unit.
2. Imposition of penalty for marketing products by suppressing facts.
3. Appeal to Apex Court dismissed, subsequent reference application to High Court denied.
4. Dismissal of first rectification application, followed by a second rectification application.
5. Contention regarding time-barred demands and need for rectification.
6. Jurisdiction of the Tribunal to review its own order on the point of limitation.

Analysis:
1. The issue revolved around the denial of Small Scale Industries (SSI) exemption under Notification No. 175/86 due to the use of a brand name belonging to another unit. The Tribunal upheld the denial, citing wilful suppression of facts and misuse of the brand name 'ARPEE'. The imposition of a penalty was deemed justified, although reduced to Rs. 2.50 lakhs.

2. The appellant's appeal to the Apex Court was dismissed, leading to a subsequent reference application to the High Court, which was also denied. A first rectification application was dismissed, prompting a second rectification application challenging the time-barred demands and seeking a review based on alleged errors in the Tribunal's final order.

3. The Tribunal, after thorough consideration, rejected the second rectification application. It emphasized that the Tribunal lacked the power to review its final order, as established by precedents such as the Berger Paints case. The Tribunal reiterated that the issue of limitation had been extensively addressed in the final order, and the appellant's arguments for reconsideration were deemed unfounded.

4. The appellant contended that the Tribunal had not considered all facts related to limitation, asserting the Tribunal's plenary powers and inherent jurisdiction to review its own order. However, the Tribunal maintained that the application for rectification was not maintainable, as the issue had been conclusively settled, and there was no scope for further remedy. The Tribunal dismissed the application, affirming its earlier decision against the party.

5. The Tribunal's decision was based on the principle that once an issue has reached finality, there is no room for further review. Despite the appellant's arguments and references to judgments, the Tribunal upheld its initial findings and denied the application for rectification. The Tribunal concluded that the appellant's appeal had been dismissed by the Apex Court, confirming the Tribunal's judgment, and therefore, there was no basis for reconsideration.

6. In conclusion, the Tribunal rejected the second rectification application, emphasizing that the issue had been extensively deliberated upon, and all relevant aspects had been duly considered in the final order. The Tribunal upheld its decision against the appellant, highlighting the lack of grounds for reconsideration and affirming the finality of the judgment in the matter.

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