Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1297 - AT - Central ExciseRectification of Mistake - error apparent on the face of record - Valuation of goods - extended period of limitation - HELD THAT:- On the time bar issue and invocation of extended period, it is observed that this Bench has given detailed findings in Para 7 of the order dated 24-7-2014, after perusal of records which also included the judgments relived upon by the appellant in Para 2 of the order dated 24-7-2014, passed by this Bench. The time bar aspect and invocation of extended period is a mixed question of Law and facts which has to be seen with respect to the facts of each case - There does not seem to be any mistake apparent from the case records with respect to this aspect and ROM filed on this account needs rejection. Valuation of goods - HELD THAT:- It is observed from Paras 37, 38 and 38.1 of the Order-in-Original No. 18/Commissioner/2010, dated 8-4-2010 - 27-4-2010, that adjudicating authority has given detailed findings as to why the data furnished by the appellant is not acceptable. The order passed by the adjudicating authority on this aspect is well reasoned, feasible and legal and is upheld. So far as contention raised at Para 2(iii) is concerned, it is observed from Para 35 of the Order-in-Original passed by the adjudicating authority that Brass Rods are classifiable under Tariff Heading 7407 21 20 of the Central Excise Tariff Act, 1985. Further as par Clause (xxiv)(A)(C) of the Annexure to Notification No. 8/2003-C.E., dated 1-3-2003 Tariff Headings 7407 21 20 has not been excluded from the list of specified goods exempted under Notification No. 8/2003-Central Excise. Therefore, this is a mistake apparent from the face of facts available on record and appellant will be eligible to exemption to Brass Rods falling under Tariff Heading 7407 21 20 when used captively. ROM on this aspect is allowed. Adjudicating authority will re-quantify the demand after allowing benefit of exemption to the Brass Rods falling under Tariff Heading 7407 21 20 - ROM application allowed in part.
|