2002 (3) TMI 465

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..... Respondent. [Order per : S.S. Kang, Member (J)]. -  The Revenue filed this application for rectification of mistake in the Final Order No. 216/2000-C, dated 20-4-2000. 2. Heard both sides. 3. Against the final order dated 20-4-2000 passed by the Tribunal, the Revenue filed Civil Appeal before the Hon'ble Supreme Court and the Hon'ble Supreme Court, vide order dated 26-9-2000 di .....

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..... t concessional rate of duty under Chapter X Procedure in terms of Notification 27/89, dated 1-3-89 was not used for the intend purpose as 4475.055 MTs. raw naptha was not accounted for in the statutory record. The Revenue is relying upon the shift-wise record maintained by the respondents based on the reading of flow meter and the Commissioner, in the impugned order, gave a specific finding that t .....

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..... he issue. The basis for demand is the shift-wise record maintained on the reading of the flow meter and the flow meters are not totallizers indicating the commulative consumption of the raw-naptha. Therefore, the mere fact that contents of File No. 6 were put to the respondents will not affect the final conclusion drawn in the final order. In these circumstances, the ROM application is rejected.

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