1999 (9) TMI 358

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....L. Peeran, Member (J)]. -  This is a rectification application in respect of Tribunal's final Order No. 2613/97, dated 1-10-1997 [1998 (104) E.L.T. 795 (Tribunal)] passed by the then Members S/Shri V.P. Gulati and T.P. Nambiar deciding classification of the book binding cloth under sub heading 59.01 instead of under Tariff Heading 52.06. The operative portion of the order is only one paragra....

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....in respect of clearances of 28011.700 L. MTS grey fabrics found short and duty on 197038.300 L. MTS of final products sold between 22-6-1989 and 5-12-1990 under Rule 9(2) of C.E. Rules read with Section 11A of the Central Excise Act. Besides a penalty of Rs. 10,000/-. It is stated that the appellants had taken out licence on 6-2-1990 and had also brought to the notice of the department all the det....

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....ed to the department. He also points out to the notification pertaining to exemption. It was also pointed out in the grounds that the identical goods had been classified in Hyderabad Collectorate only under Heading 52.06 and hence the demands were not maintainable. Ld. Counsel submits that the Tribunal has not referred to these grounds or the Order-in-Original refers to it although the grounds hav....

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.... arises in the Tribunal's order. 5. On a careful consideration of the submission, we notice from the Final Order of the Tribunal No. 2613/97, dated 1-10-1997 [1998 (104) E.L.T. 795 (Tribunal)] that the Tribunal has merely expressed its opinion and the aspect pertaining to the classification. Pleading pertaining to the Hyderabad Commissionerate has also been noted. However, the aspect pertain....