2008 (10) TMI 422 - AT - Central Excise

Tribunal reconsiders classification of building blocks based on High Court's direction

The Tribunal recalled its order for rehearing based on the High Court's direction, emphasizing the need to consider the evidence presented by the ... Rectification of mistake - Error apparent on face of record Issues involved: Application for rectification of mistake in Tribunal's order regarding classification of cement concrete building blocks under Notification No. 64/88.Details of the Judgment:1. Issue: Denial of benefit under Notification No. 64/88 for cement concrete building blocks. The applicant claimed that their blocks could be considered as components of pre-fabricated buildings, supported by evidence from the National Building Code. However, Tribunal did not consider this evidence, leading to an error in the order. The High Court directed rehearing based on the Supreme Court's decision in Bharat Bijlee Limited.2. Rehearing based on High Court's direction: The applicant submitted evidence showing that their cement concrete building blocks were modular and used in walls of buildings, making them components of pre-fabricated buildings as per the National Building Code. The Tribunal had not considered this evidence in the previous order.3. Contention of the parties: The applicant argued that the evidence presented was crucial and should be considered for rectification of the mistake. The Respondent opposed introducing new evidence at the appellate stage, claiming it would amount to a review of the order.4. Decision and Recall of the order: The Tribunal acknowledged the High Court's observation that the benefit of the notification depends on the use of the goods. As the evidence from the National Building Code was not considered previously, the Tribunal recalled its order for rehearing to evaluate the evidence and make a fresh decision. The admissibility of the evidence will be determined during the rehearing by the regular Bench.5. Conclusion: The Tribunal recalled the order for rehearing based on the High Court's direction, emphasizing the need to consider the evidence presented by the applicant regarding the classification of cement concrete building blocks as components of pre-fabricated buildings under Notification No. 64/88.