9911796707
TMI Blog2004 (2) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... phi Automotive Systems (P) Ltd. for rectification of mistake in Tribunal's Final Order Nos. 775-776/2003-NB(B), dated 4-10-2003 [2004 (163) E.L.T. 47 (T)]. 2. Shri K.K. Anand, learned Advocate, submitted that the applicants filed an appeal against the Order-in-Original passed by the Commissioner, by which the Commissioner had denied them the benefit of Notification No. 6/2000-C.E. on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the Circular dated 25-9-2002, it is only to be determined as to whether the appellants are supplying all the parts, mentioned in the Circular, to their customers whether from factory or from trading warehouse; that no adverse finding has been given by the Hon'ble Tribunal, about the clubbing of clearances with that of factory. The learned Advocate also submitted that the Tribunal has s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso some parts from trading warehouse (take date of issue of the show cause notice i.e. 4-4-2001); that the Commissioner also had given his specific finding in Order-in-Original No. 14/01 that the applicants had taken the benefit of Exemption Notification by bifurcating their clearances from the factory and the warehouse so as to give an impression that they are manufacturing parts of car air-cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have essential characteristics of air-conditioning machines and will be classified as parts. The Tribunal remanded the matter to the adjudicating authority, as at the time of passing the impugned order, the said Circular was not before the adjudicating authority, with the direction to determine as to whether the appellants are supplying all the parts mentioned in the Circular to their customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice itself was issued on 4-4-2001 i.e. before Section 11AB was amended. We find that there is a mistake apparent on the face of the record as the Tribunal had not recorded any finding on the applicability of Section 11AB of the Act in its Final Order Nos. 775-776/2003-B, dated 14-10-2003. The ROM application on this aspect is allowed and we order that the sentence be added in Para 10 of o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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