1994 (6) TMI 82

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.... Somesh Arora, JDR, for the Respondent. [Order per : P.K. Kapoor, Member (T)]. - This is an application under Section 35C(2) of the Central Excises and Salt Act, 1944 for rectification of the error apparent on record in Tribunal's Final Order No. 124/93-C, dated 19-4-1993 in which it was held that Spent Sulphuric Acid is correctly classifiable under Heading No. 38.23 of the Schedule to the C....

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.... be sustained and set aside the penalty as imposed on the applicants. He stated that while passing the order dated 19-4-1993 the Tribunal has only considered the issue with regard to classification of Spent Sulphuric Acid and no order has been passed in respect of the demand confirmed as also the penalty imposed. He submitted that the Tribunal's finding that Spent Sulphuric Acid was classifiabl....

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....ng Industries (P) Ltd. v. Collector of Central Excise, Vadodara, reported in 1994 (71) E.L.T. 369. He stated that penalty was imposed by the Assistant Collector having regard to the fact that they were claiming Modvat on the quantity of Sulphuric Acid which actually was not used in the manufacture of their final product. He therefore pleaded that the Tribunal's order may be rectified to provide fo....

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....classified by the Collector (Appeals) by rejecting the entry set out in the show cause notice and duty can be demanded for the relevant period from the assessee on the basis of the classification determined by the Tribunal. 5. Having regard to the Tribunal's order discussed above and the overall facts and circumstances of the case, we order that the error of not passing any orders in regar....