Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Chennai-I Versus M/s. Beehive Foundry Engineering Work

2017 (10) TMI 519 - CESTAT CHENNAI

Rectification of Mistake - Held that: - The Tribunal has no powers to review its order but can only rectify an error which is apparent in the order. An error apparent on the face of record means, an error which strikes on mere looking and does not require long drawn out process of reasoning on points where there may be conceivably two opinions. Such error should not require any extraneous matter to show its incorrectness - The error that has been put forth by the respondent counsel in the presen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e above ROM application has been filed by respondent/assessee against the final orders No.40334-40337/2013 dated 26.8.2013. The above misc. application is filed seeking amendment of the ROM application to the effect of stating more precisely the alleged error apparent on the face of record. 2. On behalf of applicant /assessee, the learned counsel Shri R. Raghavan submitted that assessee was issued five show cause notices proposing demand of duty on the allegation that the goods cleared are not p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d the appeal of department to that extent. In the case of two purchase orders date 24.02.2001 of Godrej Agravet Ltd. and Purchase order dated 14.1.2000 of C.R. Narayana Rao - M/s Godrej & Boyce Mfg. Co. Ltd., the Tribunal held that the items cleared cannot be treated as pre-fabricated building under 94.06 and directed to re quantify the duty accordingly. The learned counsel for assessee argued that this conclusion arrived by the Tribunal is an error apparent on the face of record since The T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pre-fabricated building the existing structures were to be dismantled and the salvaged parts were to be re-used for re-erection etc. Merely because existing structural part were dismantled and re-used, the items cleared as per these purchase orders would not lose the character of pre-fabricated buildings. Such dismantling and re-erection was done at the site itself. He submitted that the Tribunal has erred in confirming the duty demand in respect of these two purchase orders stating that these .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

view of the final order for which the Tribunal has no power at all. On merits, he submitted that it is clear from the purchase order that the item supplied are not pre- fabricated building. When the dismantled items are reused and re-erected at the site, it is clear that the items are not pre-fabricated building . These are incomplete structures which do not have the essential character of building so as to be classified under 94.06. That Tribunal in the impugned final order has specifically dis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version