9911796707
TMI Blog2008 (10) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... take was filed against this order, which was dismissed by us vide our miscellaneous order No. M/675/2007/C-I(EB) dated 14-5-2007 [2007 (219) E.L.T. 716 (T)]. Against our miscellaneous order the applicant has filed a writ petition with the Bombay High Court where the applicant submitted before the Hon ble High Court that they were engaged in the manufacture of cement concrete building blocks which were classifiable under Heading 68.01 and have claimed the benefit of Notification No. 64/88. The said Notification provide concessional rate of duty to blocks, slabs, lintels, concrete beams and stairs constituting intermediates and components of pre-fabricated buildings falling under Heading No. 94.06. The benefit of notification was denied to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing order. 3. We have heard learned counsel for the parties. The Tribunal in its earlier order relied on the Judgment of the Tribunal in the case of Excon Bldg. Material Mfg. Co. Pvt. Ltd, v. Commissioner of Central Excise, Bombay decided on 23-11-1998. The Supreme Court in Excon Bldg. Material Mfg. Co. Pvt. Ltd. v. Commissioner of Central Excise, Bombay [2005 (186) E.L.T. 263 (S.C.)] in para 5 has been pleased to observe that, In reply to the show cause notice the Appellants never claimed that their blocks could be used in pre-fabricated buildings or that they were intermediate or components or pre-fabricated buildings. They only claimed that the benefit of the Notification was available even to blocks, slabs, and lintels falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -fabricated buildings. In support thereof, they have referred to the National Building Code published by the Bureau of Indian Standards, the relevant portions of which were submitted. The code, at page 42 clearly states that the code as now published is the second version representing the present state of knowledge on various aspects of building construction. The code in Section 7 PREFABRICATION AND SYSTEMS BUILDING under Part VI Structural Design appearing at page 46 of the file in its foreword states that pre-fabrication, though desirable in terms of large scale housing, has yet to take a firm hold in the country. Two aspects of pre-fabrication specifically to be borne in mind are the system to be adopted for the different categories of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs. Therefore, the material evidence produced by them in the form of synopsis was not considered by the Tribunal while passing its order and thus there has been an error apparent on the face of the record which needs to be rectified and the order has to be recalled for considering the evidence produced by them. 4. Ld. DR, however, submitted that this material was never produced before the Commissioner and, therefore, cannot be introduced at the appellate stage. Admission of such evidence would amount to almost review of order, which cannot be permitted under the garb of rectification of mistake. 5. We have considered the submissions. We find that Hon ble Bombay High Court has clearly observed that the benefit of notification is determi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
