1991 (7) TMI 215

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..... This is an application for rectification of mistake purported to have arisen in the Final Order No. 86/91-C, dated 31-1-1991 [1992 (59) E.L.T. 87 (Tri.)] in the following circumstances. 2. The assessee manufactures paracetamol falling under sub-heading 2942.00 CET 1985 and the product is exempt from the whole of excise duty in terms of Notification 31/88 dated 1-3-1988. Upon amendment of th .....

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..... e value of clearance of Rs. 15 lakhs on 18-2-1989 (this clearance value is eligible for exemption under Notification 175/86 dated 1-3-1986), up to which date the goods were chargeable at NIL rate of duty and duty liability arose with effect from 18-2-1989 onwards in respect of clearances under Invoice No. 583 dated 18-2-1989. The applicants, therefore, prayed that duty liability in respect of clea .....

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