9911796707
TMI Blog1998 (8) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri S. Kannan, JDR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. - This is an application for rectification of mistake on the face of the record with respect to Final Order No. E/3/94, dated 22-12-1993, wherein, the issue of reversal of Modvat credit to the extent of the value of empty drums has been considered. 2. Heard learned Advocate Shri Balasubramanian, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be considered as scrap in terms of Rule 57F(4) and duty on the same can be demanded under the Tariff heading and the rate applicable to the scrap as such i.e. the rate applicable to the drums as such in the form these are cleared. The appeal is therefore disposed of in the above terms. Therefore, it has been held that the said drums after emptying out the Calcium Carbide are considered as scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts on record. With great respect, we are unable to agree with the ascertain that the case law of M/s. IOL cited supra need not be considered by the Hon'ble Tribunal because it was submitted after the expiry of the hearing. The normal [practice] adopted in this situation is that unless the order is dictated and pronounced, the matter remains alive for consideration by the decision making aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agree with it on merits. Secondly, in view of the issue of dutiability of these drums as scraps not having been raised in the show cause notice itself, we also find that the order goes beyond the scope of the show cause notice. 7. We, therefore, find that the applicant's contention has considerble merit as these two mistakes are existing on the face of this record and the order is liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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