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TMI Blog2008 (10) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for the period September, 1994 was not barred by limitation - ROM application filed by the Revenue is allowed - E/3486/2001 - M/1516-1517/2008-WZB/C-II/(EB), - Dated:- 3-10-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) Shri M.H. Patil, Advocate, for the Appellant. Shri S.M. Vaidya, JDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)].- ROM Application No. E/MA (ROM) 1752/08 has been filed by M/s. Camlin Ltd. (applicants herein) against the Final Order No. A/484-485/C-I/EB, dated 23-5-2008 [2008 (232) E.L.T. 266 (Tri-Mumbai)] passed by the Tribunal by which the demand of duty has been upheld on merits following the Hon'ble Supreme Court judgment in their own case reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise informed the applicants that permission under Rule 56B was not required, as final products were exempt; (ii) that on 28-10-1988, a Classification List No. 2/88-89 was filed, claiming classification of Crayons (Plastic) under sub-heading No. 9609.00 and claiming exemption under Notification No. 74/86-C.E. as amended, and Classification List was approved as claimed, on 8-12-1988; (iii) that on 4-4-1994, Classification List was filed for "Crayplas Compound in flat and square lump form", claiming, based on personal knowledge, that it was neither saleable in the market nor it was sold as such; (iv) that samples of crayplas compound were drawn for testing and that, test reports by Chemical Examiner clarify that the pieces as ir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 is not barred by limitation. Hence, according to them, there is error apparent from record in the Order passed by the Tribunal, which war rants rectification. 5. We have examined the position. We find that the fact remains that the applicants did not seek clarification with regard to crayplas compound as was sought with regard to wax crayons and oil pastels. Crayplas compound is not semi-finished goods. It is an intermediate product. It is not a product in unfinished stage. Filing of classification list No. 2/88-89 on 28-10-1988 claiming classification of crayons (plastic) under sub-heading no. 9609 does not in any way indicate that the crayplas compound was also declared therein. Classification List for crayplas compound in flat a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is formed after all the reasonable considerations are taken into account; -. (d) Hon'ble Supreme Court in BPL India v. Commissioner of Central Excise reported in 2002 (143) E.L.T. 3 (S.C.) has held that the appellant having manufactured the goods and removed the same without any intimation to the Department, their intention to evade duty is proved. 6. We do not find any merit in the ROM application filed by the applicants and accordingly dismiss the same. 7. ROM Application No. E/MA/ROM/1669/08 has been filed by the Revenue against the same Order of the Tribunal. The Revenue has contended that the Tribunal in their Order dated 23-5-2008 has held that since the Department became aware when the classification list for crayonplas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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