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2013 (10) TMI 1422

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..... Respondent. ORDER [Order per : G. Rohini, J.]. - The petitioner is a registered company. It is pleaded that the petitioner is engaged in the manufacture of Slurry Explosives and Detonating Fuses falling under Chapter sub-heading Nos. 3602 00 10 and 3603 00 respectively of the First Schedule to the Central Excise Tariff Act, 1985. 2. The respondent No. 2 issued a show cause notice da .....

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..... ion dated 28-12-2012 stating that there was a mistake on the part of the Department in calculating the tax liability of the petitioner, and in fact the same shall be ₹ 65,62,817/- only. 4. However, the petitioner s application was rejected by the respondent No. 3 by order dated 23-1-2013 stating that the respondent No. 3 is precluded from reopening the completed proceedings after 1-6-2007 .....

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..... some confusion while calculating the value of the goods cleared on 30-4-2009 and 7-5-2009, particularly with regard to the quantum and value of the Detonating Fuse and Tunder Bolt. In fact, it is pleaded in the counter affidavit filed on behalf of the respondents 1 and 2 that the petitioner had not brought the said aspects in the application filed in terms of Section 32E of the Act before the res .....

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