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TMI Blog2001 (8) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Lajja Ram, Member (T)]. - M/s. Grapco Granites Ltd. with reference to the Tribunal's Final Order No. 309/2000-D, dated 22-08-2000 had filed an application for Rectification Of Mistake (ROM) under Section 35(2) of the Central Excise Act, 1944, which was received in the Registry on 27-12-2000. In the opening part of the application, it was mentioned that "several vital points urged by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at duty could be demanded only when there was a sale of the goods, and in case of captive consumption, there was no sale, and as such no duty could be charged. He referred to the following decisions :- (1) Bharat Earth Movers Ltd. v. CC, Madras-I - 2001 (129) E.L.T. 580 (Mad.). (2) United Builders v. Asstt. Commissioner of Income Tax, New Delhi - 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ROM application merited to be rejected. 3. We have carefully considered the matter. A reading of the ROM application indicates that the very basis on which the order of the Tribunal has been recorded has come-up for criticism. The Tribunal has taken a view in para - 4 of their order that the removal of excisable goods even for captive consumption had to be on payment of duty unless such r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the provisions of the law. 5. We have also gone through the decisions cited by the ld. Counsel for the appellants. In the facts and circumstances of the present case, we do not consider that these decisions are applicable. 6. After considering all the relevant aspects of the matter, we do not find any merit in the present ROM application. The ROM application is rejected. Ordered ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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