2014 (3) TMI 523

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....d by the department (respondent in the captioned appeal) seeks rectification of what is described as 'apparent mistake' in Final Order No. 440/2012 dated 06.07.2012 passed by this bench. The respondent in this application (appellant in the captioned appeal) does not want to be personally heard and has requested for a decision on merits. 2. Moving the application, the learned Superintendent (AR)....

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....f the Central Excise Rules 2002 and submits that, under this provision, the appellant ought to have applied for remission of duty in respect of the control samples of pesticides which became unfit for consumption/marketing after the expiry date. It is pointed out that such control samples were destroyed by the appellant without intimation to the department. It is further submitted that the appella....

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....he Final Order, the essential facts of the case were succinctly stated, including the assessee's practice of destruction of control samples after expiry of dates. The bench also considered the fact that none of the control samples was cleared from the factory for testing or for any other purpose whatsoever. It was in this scenario that the decision in Positive Packaging Industries case was taken i....

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.... invoked in favour of the Revenue on the facts of this case is unacceptable. I have also noticed the fact that the show-cause notice in this case nowhere referred to Rule 21 ibid. Todays arguments based on this Rule are beyond the scope of the show-cause notice. 4. What is said to be apparent mistake does not exist in this case. Moreover, the application appears to have made an attempt to re-a....