2007 (2) TMI 67

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..... o. 110/2007 - Dated:- 21-2-2007 - [Order per: P.G. Chacko, Member (J)]. - This application is by the Department for rectification of what is considered by them to be a 'mistake apparent from their record', in Final Order No. 864/2006, dated 12-9-2006 passed by this Bench in Appeal No. E/458/2006. 2. In the final order, we had held the subject item viz. 'waste lube oil' to be non-excisable i .....

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..... upra), wherein the same question had arisen before the Tribunal in respect of 'waste lube oil' drained from industrial system and it was held that the item was not excisable. No judicial authority to the contra was cited before us by SDR, a fact noted in our final order vide last sentence of para (2) thereof. Today, learned SDR has come up with certain citations claiming that the Tribunal has held .....

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..... by them. It is pointed out by learned counsel, that in any of the cases presently cited by learned SDR, the commodity in question was not shown to be waste lube oil drained from machinery unlike in the present case or in the case of Vikrant Tyres (supra). 4. In the aforesaid circumstances, we have not found valid case for the department for 'rectification' of our final order, though they may .....

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