9911796707
TMI Blog2024 (10) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the present application for rectification of mistake is nothing but another attempt by the appellant to re-open the appeal to somehow evade the duty demand. The same is not permissible. There are no merits in the Rectification of Mistake application, which is hereby rejected. - MS. BINU TAMTA, MEMBER (JUDICIAL) AND MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL) Shri Jitin Singhal, Advocate for the appellant. Shri Rakesh Agarwal, Authorised Representative for the respondent. ORDER The appellant has filed the application for Rectification of Mistake in the Final Order No.55132/2024 dated 05.03.2024 on the ground that the submissions made by the appellant have not been considered in the final order and thus, there is an error apparent on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal dated 12.10.2021 and, therefore, the scope of the appeal was qua the findings recorded therein. The appeal was, accordingly, heard and decided considering the issue on merits as well as on limitation. If the appellant wanted to urge any additional grounds, which were not raised before the Adjudicating Authority, they should have made proper application in that regard. In that view, we do not find any error apparent on the record in the final order passed by us. 3. Having perused the impugned order at length, we once again reiterate that the basic contention of the appellant was that the yarn waste procured from the textile industry was plastic waste containing Polyethylene Terephthalate . Considering the said contention, the Adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly used in the manufacture of PSF. Thus the Noticee apart from using plastic waste including PET bottles was also found using yarn waste which is classified under Chapter 55 of the Central Excise Tariff Act 1985: The contention of the Noticee that the benefit of the exemption/concessional notification cannot be denied in respect of goods which have been manufactured from plastic waste/PET bottles and that they have used only a miniscule quantity of textile waste in the manufacture of PSF does not appear to have any merit. The predominance of the inputs cannot be permitted to suggest that the benefit of the Exemption Notification is available to goods manufactured from raw materials other than the ones specified in the Exemption Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, the principle is settled that there is no one-to-one correlation for manufacture in a particular period. 6. The impugned order which we have affirmed in the final order dated 05.03.2024 have decided the issue on merits against the appellant, however, on limitation, the issue has been held to be against the revenue and, therefore, the demand of duty stood confirmed to the period from Jan. 2017 to June, 2017. In the circumstances, the present application for rectification of mistake is nothing but another attempt by the appellant to re-open the appeal to somehow evade the duty demand. The same is not permissible. 7. The second contention raised in para(b) as quoted above also has no substance for the reason that the show cause notice cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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