2014 (10) TMI 14

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....d. Special Counsel Shri P.R.V. Ramanan appearing on behalf of the Revenue would submit that there is mistake apparent from the record. He would draw out attention to our order dated 12-12-2013 and submit that in Paragraph 13 there is a mistake apparent inasmuch as the last sentence of the said paragraph indicates that there is no contrary view which has been taken by the Tribunal; it is his submission that the Revenue had relied upon the decisions of Planet Sports Pvt. Ltd. - 2005 (180) E.L.T. 206, Media Industries Ltd. - 2006 (199) E.L.T. 345 and Onida Saka Ltd. - 2011 (267) E.L.T. 101. He would then take us through the entire grounds taken in the applications for the rectification of mistakes and also through the said case laws. He would ....

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....cise Act, 1944. 3. Ld. Counsel appearing on behalf of the respondent would submit that the applications which are filed by Revenue are seeking to reargue the entire matter which is impermissible and if aggrieved by the order of the Tribunal, Revenue should have preferred an appeal before the proper forum. It was also submitted by the ld. Counsel that this view is settled by the Apex Court in the case of RDC Concrete (India) Pvt. Ltd. - 2011 (270) E.L.T. 625 (S.C.). It is also submitted that the observations made by the bench in Paragraph 13 was in respect of the decisions which were taken by the Tribunal post-amendment to Section 4, Chapter VIII of the Central Excise Act, 1944. It was also submitted that the view expressed by the Benc....

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....3 to indicate that there were no contrary views which has been taken by the Tribunal was in fact in relation to the decisions of Tribunal in the case of M/s. Millennium Appliances Pvt. Ltd. [2009 (248) E.L.T. 713 (Tri.-Bang.)] and M/s. ABB Ltd. [2011 (272) E.L.T. 706 (Tri.-Bang.)]. It is to be noted that in these two judgments, the issue was specifically the issue as to redetermination of RSP post amendment to provision of Section 4A of the Central Excise Act, 1944. It may be noted that the reliance placed by the Revenue's Counsel on the decisions of Planet Sports Pvt. Ltd., Media Industries Ltd., Onida Saka Ltd. to state that these three decisions are contrary to the view which has been expressed is incorrect, inasmuch as, the period invol....