2003 (1) TMI 445

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....hi and the other at Faridabad; that the Director General of Technical Development granted licence dated 2-7-79 and 16-1-80 to Faridabad unit for manufacture of two types of products; that subsequently, with the increase in the limit of investment for registration as an SSL, Faridabad unit applied for registration as Small Scale Unit which was granted to them by the Commissioner of Industries on 14-6-1990; that the Commissioner, however, denied the benefit of small scale exemption under Notification No. 175/86-C.E., dated 1-3-86 for the period 1-4-86 to 30-6-88; that the Tribunal vide Final Order No. 780/2000-B, dated 11-5-2000 [2000 (121) E.L.T. 174 (T)] confirmed the demand for the period prior to 31-8-87 but dropped the demand thereafter ....

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.... the Applicants to the effect that Section 11AA was not applicable to the present case and that, if at all interest in cases where wilful suppression and mis-statement has been alleged, could be demanded only under Section 11AB which did not apply to demand pertaining to period prior to Finance Act, 1966; that this oversight constitutes an error apparent on the face of the Order meriting rectification. 4. We also heard Shri J. Singh, learned Departmental Representative. 5. We observe from the perusal of the Final Order No. 403/2002-B dated 20-9-2002 that the Tribunal had set aside the demand of interest for the period from 2-5-91 to May, 1995 as the same was not demanded in the show cause notice and the Commissioner (Appeals) ha....