9911796707
TMI Blog1999 (10) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : C.N.B. Nair, Member (T)]. - Our Final Order Nos. E/1154-1157/98-D, dated 28-7-1998 is the subject matter of this ROM. The issue involved is the correct classification of grinding media balls and we expressed the opinion that they are correctly classifiable under Chapter Heading 7308.90 of the Central Excise Tariff, while the appellants contended that their correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, liable to be classified under Heading 72.08. The application for rectification also submits that our order is not in confirmity with previous orders on the subject. With regard to this submission, we observe that our order was passed after taking into account submissions made by both the sides as well as the aforesaid Note 6 to Chapter 84. That being the case, this is not a case (irrespect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the grounds of appeals contain a hand written entry, "(v) in any event, the demand is time barred". During hearing of the ROM, it was pointed that this ground had been taken in the adjudication proceedings before the Commissioner but the Commissioner has not dealt with this matter, and therefore, the appeal is required to be remanded for a decision on this issue. Since we find that the ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Modvat credit are to be claimed and permitted after examination of facts of the case. Since these claims were not raised before, it is not open for us to deal with them in the ROM application. 4. In view of the aforesaid discussions and findings, the ROM is allowed on the issue of time bar. Consequently, our Final Order Nos. 1154-1157/98-B1, dated 28-7-1998 [1999 (112) E.L.T. 142 (Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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