2005 (1) TMI 450

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....r the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - These applications are by the appellants pointing out what they call "apparent mistakes" in Final Order Nos. 944 & 945/2004, dated 23-9-2004 [2005 (180) E.L.T. 209 (T)] passed by this Bench in Appeal Nos. E/485/2001 & E/171/2002. The appeals were against an order passed by the Co....

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....t of this contention which was opposed by the Revenue on the strength of case law. We dealt with this dispute in paragraph-3 of the final order, wherein we discussed the issue elaborately and, after considering the relevant case law, recorded the view that the Superintendent was competent to issue the show-cause notices in question. One of the "mistakes" pointed out in the present applications is ....

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....and of duty against them, we did not consider their alternative plea for SSI benefit and Modvat benefit. It is stated that these benefits had been claimed by the assessee in their replies to the show-cause notices, but the same were not considered by the Commissioner. The benefits were claimed in the above appeals also, but, again, the claim was not attended to. After a perusal of the records and ....

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....by the following :-           "The assessee shall pay duty on the clearances of - goods for the period from April 1999 to September 2000. The amount of duty shall be re-quantified by the Commissioner after granting them admissible SSI benefit and Modvat credit on eligible inputs subject to production of valid duty-paying documents. No interest shall ....