2001 (8) TMI 765

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  M/s. Grapco Granites Ltd. with reference to the Tribunal's Final Order No. 309/2000-D, dated 22-08-2000 had filed an application for Rectification Of Mistake (ROM) under Section 35(2) of the Central Excise Act, 1944, which was received in the Registry on 27-12-2000. In the opening part of the application, it was mentioned....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tively in such EOU. It was his submission that duty could be demanded only when there was a sale of the goods, and in case of captive consumption, there was no sale, and as such no duty could be charged. He referred to the following decisions :- (1)     Bharat Earth Movers Ltd. v. CC, Madras-I - 2001 (129) E.L.T. 580 (Mad.). (2)     United Builders v. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for rectification. The order is detailed one and the ROM application merited to be rejected. 3. We have carefully considered the matter. A reading of the ROM application indicates that the very basis on which the order of the Tribunal has been recorded has come-up for criticism. The Tribunal has taken a view in para - 4 of their order that the removal of excisable goods even for captiv....