Customs, Excise and Gold Tribunal - Calcutta
Kumar Traders vs C.C.E., Calcutta-I on 24 May, 2001
Equivalent citations: 2001(138)ELT1207(TRI-KOLKATA)
ORDER
Archana Wadhwa The present Rectification of Mistake application is directed against the Tribunal's Order No.A-118 Kolkata/2001 dated 6.2.2001 vide which the appellant's claim of classification of `Fan Regulator' under sub-heading 8414.20 was rejected.Shri M.Lahiri, learned Advocate appearing for the appellants submits that there has been a mistake in passing of the said Order inasmuch as the Circular of the Board which was in existence in 1996 has been taken into account for classifying the product in respect of classification list filed on 17.3.95.He further submits that the Show-cause Notice was issued thereafter and as such reclassification, if any, would be effective from the issuance of the Show-cause Notice.He also refers to Cotspun decision of the Apex Court in support of his argument (sic) No duty could be demand form six months in the case of approved classification list.
2. After hearing Shri V.K. Chaturvedi, learned SDR for the Revenue we find that all the points raised by the learned Advocate were not the subject-matter of the appeal decided by the said Order of the Tribunal. It was a case of freshly filed classification list effective from 17.3.95 in respect of which the dispute as regards the correct classification of `Fan Regulators' arose.
3. It is well settled that C/List is effective from the date of filing of the same. Similarly, we find that reference to the Board's Circular while deciding the C/List in question will not vitiate the proceedings. Further there was no demand against the appellant in the present proceedings and the Cotspun case, which was neither referred nor relied upon by the appellant at the time of hearing of the appeal, has no application.We also note that the Memo.of Appeal and as conceded by Shri Lahiri that the above points were not taken by the appellants in the Memo.of Appeal.Accordingly we do not find any mistake in the said Order of the Tribunal, apparent on the fact of which requires any rectification.ROM Application is rejected.
(Dictated & pronounced in Court)