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2001 (7) TMI 453
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....cate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. This order will dispose of two rectification of mistake applications moved by the appellants seeking rectification of mistake in the Final Orders Nos. 1032-1033/2000-B, dated 11-7-2000 [2000 (121) E.L.T. 353 (Tri.)] passed by the Tribunal, in their appeals Nos. E/1752 & 1696/94-B.....
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....llants were served with a show cause notice vide which duty demand was raised from them. After getting their reply, the Collector confirmed the duty demand by holding that the ship breaking scrap as input purchased directly by the appellants from the ship breaking companies, was not fully duty paid, as payment of 25% of the appropriate duty in pursuance of the orders of the Honourable Gujarat High....
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....S.C.) and Tigrania 'Metal & Steel Ltd. v. CCE, Aurangabad - 1994 (73) E.L.T. 76 (T) had not been followed while confirming the findings of the Collector regarding the non-availability of benefit Notification No. 208/83-C.E. to the appellants. This very ground has been reiterated by the counsel before us. But, in our view, this ground is wholly misconceived. 5. The bare perusal of the impug....
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....of the Tribunal and found to be not attracted to the facts of the appellants' case, as in our view, the Collector did not travel beyond the scope of show cause notices while disallowing the benefit of notification in question. 7. To us, there appears to be no mistake of fact or law apparent on the face of the impugned final order of the Tribunal. The fact that the contention of the Counsel....