https://www.taxtmi.com/caselaws?id=167336 The Tribunal upheld the excisability classification of "Wet Dextrose" under Item 1E of the Central Excise Tariff Schedule, emphasizing liability for excise duty even on intermediate products. The applicants' request for rectification under Section 35C(2) was denied as no obvious error was found on record. The Tribunal deemed the reference application under Section 35G as not maintainable due to the exclusion of rate of duty issues. It clarified that a debatable legal point does not constitute a mistake apparent from the record. The applicants were advised to appeal to the Supreme Court against the original order. en-us Tue, 18 Dec 1984 00:00:00 +0530 Tue, 16 Dec 2014 15:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167336 The Tribunal upheld the excisability classification of "Wet Dextrose" under Item 1E of the Central Excise Tariff Schedule, emphasizing liability for excise duty even on intermediate products. The applicants' request for rectification under Section 35C(2) was denied as no obvious error was found on record. The Tribunal deemed the reference application under Section 35G as not maintainable due to the exclusion of rate of duty issues. It clarified that a debatable legal point does not constitute a mistake apparent from the record. The applicants were advised to appeal to the Supreme Court against the original order. Case-Laws Central Excise Tue, 18 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167336