9911796707
TMI Blog1994 (6) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... poor, Member (T)]. This is an application under Section 35C(2) of the Central Excises and Salt Act, 1944 for rectification of the error apparent on record in Tribunal s Final Order No. 124/93-C, dated 19-4-1993 in which it was held that Spent Sulphuric Acid is correctly classifiable under Heading No. 38.23 of the Schedule to the Central Excise Tariff Act, 1985. 2. Appearing on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He stated that while passing the order dated 19-4-1993 the Tribunal has only considered the issue with regard to classification of Spent Sulphuric Acid and no order has been passed in respect of the demand confirmed as also the penalty imposed. He submitted that the Tribunal s finding that Spent Sulphuric Acid was classifiable under Heading No. 38.23 and not under Heading No. 28.07 as held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 1994 (71) E.L.T. 369. He stated that penalty was imposed by the Assistant Collector having regard to the fact that they were claiming Modvat on the quantity of Sulphuric Acid which actually was not used in the manufacture of their final product. He therefore pleaded that the Tribunal s order may be rectified to provide for recovery of duty on Spent Sulphuric Acid under Heading No. 38.23. As rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice and duty can be demanded for the relevant period from the assessee on the basis of the classification determined by the Tribunal. 5. Having regard to the Tribunal s order discussed above and the overall facts and circumstances of the case, we order that the error of not passing any orders in regard to the demand confirmed by the lower authority and penalty imposed on the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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