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TMI Blog2015 (4) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... h, Advocate, for the Appellant. Shri K. Sivakumar, Authorised Representative, for the Respondent. ORDER This ROM application has been filed by the applicant with respect to Order No. A/11421/2014, dated 24-7-2014 passed by this Bench [2014 (308) E.L.T. 491 (Tri.-Ahmd.)]. 2. Sh. P.V. Sheth (Advocate) appearing on behalf of the appellant argued that following defects are apparent from the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time barred aspect has been discussed in detail by the Bench after perusing the case records, therefore, ROM needs rejection on this aspect. With respect to other two points raised by the appellant, as at Paras 2(ii) and (iii) above are concerned, learned Authorised Representative defended the order passed by the adjudicating authority. 4. Heard both sides on ROM application and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect and ROM filed on this account needs rejection. 4.1 So far as the valuation of goods is concerned, it is observed that this point has been taken by the appellant, in the grounds of appeal. There is thus a mistake in the order apparent from the face of records and is required to be addressed by this Bench. Appellant has argued that valuation was required to be done at rate of 115% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03-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. Adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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