2006 (11) TMI 495

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....i N. Viswanathan, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  These applications filed by the Department (respondent in the appeals) claim that a mistake apparent from the record crept into our Final Order No. 1042 & 1043/05 dated 26-7-05 [2005 (189) E.L.T. 33 (T)]. The dispute which arose for consideration in the appeals was one relating to classification of....

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.... "Sanjivini Strong Balm" are methyl salicylate, menthol and hard & soft paraffin wax and (2) the formula of Sanjivini Strong Balm is not figuring in any of the authoritative books. The Revenue has not contested the fact that methyl salicylate and menthol of pharmaceutical grade were sourced from oil of wintergreen and "pudina ka phool" respectively, both of which are available in natural herbs." ....

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....on seems to have been made by the Department into the merits of the case, which is not permissible in application filed under Section 35C(2) of the Central Excise Act. 3.  Ld. Counsel has submitted to the effect that, if an application filed under Section 35C(2) of the Central Excise Act seeks to change the entire gamut of the decision taken by the Tribunal, the same would amount to review....