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2013 (4) TMI 183 - AT - Central ExciseRectification of mistake u/s 35C(2) of the Central Excise Act - appellant has contended that the order of the Tribunal which has dispelled the view of Department and held that launching trusses are classifiable under heading 7308 and not under 8425 requires rectification as it suffers from error apparent on the face of record It is contended that once the classification mentioned in the show cause notice was rejected, the Tribunal ought to have accepted the appeal and dropped the demand instead of remanding the matter for fresh adjudication. Held that – After interpretation of section 35C and other relevant facts tribunal do not find any error apparent on the face of the record which may call for indulgence of the Tribunal under Section 35C(2) of the Central Excise Act, 1944. This application is nothing but abuse of process of law and it appears to have been moved with mala fide intention to delay the proceedings. Accordingly, the application is dismissed with cost of Rs. 1 Lakh to be deposited with the concerned Commissioner within a month.
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