Customs, Excise and Gold Tribunal - Delhi
M/S. Devidayal Aluminium Indus. (P) ... vs Cce, Meerut-I on 4 May, 2001
ORDER
Lajja Ram
1. The matter was called. None appeared for the applicants. A request has been made by the Consultant that he has been advised rest by the Physician.
2. Shri. A.K. Jain, SDR submits that in the present application for the rectification of mistake, the applicants have prayed for the all recall of the order, which is not permissible under the law. The order has been passed after taking note of all the relevant facts and there is no mistake apparent on record. He prays for the dismissal of Rectification of Mistake Application.
3. I have gone through the facts on record. In this appeal filed by M/s. Devidayal Aluminium Indus. (P) Ltd., It had been alleged that they had wrongly taken and utilised modvat credit of Rs.19,691/-during July, 1997 to November, 1997 in respect of the goods used in the fabrication of skid rails, skid tubes and stands. These skid rails, skid tubes and stands were fabricated for holding the material and pushing the same through the furnace for slab heating and annealing processes etc. during the course of manufacture of brass strips/foils, etc. Following the Tribunal's decision in the case of Vivek Alloys Ltd. Vs. CCE, Coimbatore - 1998 (98) ELT 156 (Tribunal), the Commissioner of Central Excise (Appeals), Ghaziabad had held that no credit is available in respect of such inputs. The Tribunal had analysed the matter in detail. Other relevant case law have also been taken note of in para-7 of the order.
4. The appellants have prayed for recall of the order. The recall of the order is not permissible in the guise of rectification of mistake. There are a number of authoritative pronouncements that the scope of the rectification of mistake was limited and under the cover of rectification of mistake, the order passed by the proper Bench could not be recalled and fresh orders passed. In this connection reference may be made to the larger Bench decision of the Tribunal in the case of Dinkar Khindria - 2000 (118) ELT 77 (Tribunal - Larger Bench).
5. Taking note of all the relevant facts and circumstances into consideration, I do not find any merit in the present application for rectification of mistake. The application is dismissed. Ordered accordingly.
Order dictated and pronounced in the open court on 4.5.2001.