2007 (2) TMI 67

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..... 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 in view of the Tribunal's decision in Vikrant Tyres Ltd. v. CCE, Mysore - 2004 (171) E.L.T. 23 (Tri.-Bang.). The assessee was lubricating their machinery with lub .....

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..... ot 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 'waste lube oil' to be excisable. Learned counsel for the assessee opposes the present application, by submitting that the final order was passed without any mi .....

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..... l 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 perhaps have a case for appeal to the appellate court. The application is dismissed. (Dictated and pronounced in open Court)
Case laws, Decisions, Judgements, Ord .....

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