Application for Order Recall/Rectification Denied Due to Prior Consideration

The Tribunal rejected the application for recalling/rectification of the order, emphasizing that the issues raised had been duly considered and addressed in the original decision. The decision was pronounced in court on 14-5-2007.

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Issues involved: Application for recalling/rectification of order based on grounds of concession on facts, consideration of National Building Code 1983, applicability of previous decisions, error apparent on the face of record, finality of classification decision by Commissioner (Appeals), and interpretation of relevant legal precedents.

Concession on facts:
The appellant submitted that the building blocks were capable of being used in pre-fabricated buildings, citing the National Building Code 1983. They argued that the concession made in the impugned order was incorrect as it did not consider all relevant facts, leading to a mistake apparent from the record.

Previous decisions and applicability:
The appeal was rejected based on the decision in the case of M/s. Excon Building Materials Manufacturing Co. Pvt. Ltd., which was confirmed by the Supreme Court. The appellant contended that this decision did not address the specific issue of whether the cement concrete blocks in question were components of pre-fabricated buildings under Notification No. 64/88.

Interpretation of Supreme Court decision:
The appellant argued that the Supreme Court decision in the Excon case was not applicable to them as they claimed their blocks were components of pre-fabricated buildings, unlike the situation in the Excon case. However, the Tribunal held that the Excon decision was binding and correctly denied the benefit of the notification to the appellants.

Rectification of mistake and review of order:
The appellant sought rectification of the order, claiming an error apparent on the face of the record. However, the Tribunal found that the applicant's submissions had been considered and addressed in the original order, and a review of the order under the guise of rectification could not be allowed.

Finality of classification decision:
The appellant also argued that the classification decision had attained finality as it was not challenged by the Revenue. However, the Tribunal held that rectification of mistake could not be sought based on grounds not dealt with in the original order, citing legal precedents and emphasizing the need for a proper appeal process.

Conclusion:
The Tribunal rejected the application for recalling/rectification of the order, emphasizing that the issues raised had been duly considered and addressed in the original decision. The decision was pronounced in court on 14-5-2007.

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