Customs, Excise and Gold Tribunal - Delhi
M/S. Ragicut Tools Pvt. Ltd. vs C.C.E., Pune on 20 April, 2001
Equivalent citations: 2001(132)ELT508(TRI-DEL)
ORDER
S.S. Kang
1. This application is filed by the applicants for rectification of mistake apparent on recording the Final Order No. 306/00-B dated 28.2.2000.
2. The contention of the applicants is that the Tribunal in the Final Order decided the issue of manufacture in respect of special brazed carbide tipped tools and the issue involved in appeal was whether grinding of unground tool tips amounts to manufacture. Their submission is that the applicants manufactured special brazed carbide tipped tools and clearing the same on payment of duty and there is no dispute in respect of brazed carbide tipped tools. The dispute is in respect of clearance of tools tips. The applicants are receiving the duty paid ungrounded tool tips and were clearing the same after grinding. The revenue is demanding duty on the clearance of these tool tips. The contention of the applicants, therefore, is that the Final Order be recalled and the matter be heard.
3. Heard ld. D.R.
4. In this case, vide final order, the Tribunal decided the issue in respect of dutiability of special brazed carbide tipped tools. After going through the show cause notice as well as the adjudication, it is found that the revenue is demanding the duty on the tool tips which were cleared by the applicants after grinding the ungrounded duty paid tool tips. Therefore, we find that there is error apparent on record. Hence, the final order NO. 306/2000-B dated 28.02.2000 is recalled and the registry is to list the appeal for hearing.
(Pronounced in Court)