Customs, Excise and Gold Tribunal - Calcutta
M/S. Interscape vs Commissioner Of Central Excise, ... on 18 May, 2001
ORDER
Mrs. Archana Wadhwa
1. After hearing both sides on the Rectification of Mistake Application in respect of Order No.A-65-67 dated 15.1.2001, we are of the view that the issue of classification of some goods and the inclusion of design charges paid by the applicants' customers directly to their architects, though raised by the applicants, were not considered, while remanding the matter to the original adjudicating authority for de novo decision on the point of limitation. Accordingly, we hold that the following paragraph be read into the said Order dated 15.1.2001:-
"11. While considering the matter of M/s. Interscape on the point of limitation, as directed by us, the original adjudicating authority would also give an opportunity to the applicants to place before him their contentions as regards the correct classification of the various items and the assessable value to be arrived at. Similarly, their claim for exemption under small-scale Notification also be considered by him."
The Rectification of Mistake Application is disposed of in the above manner.
Dictated in the open "court.