2014 (12) TMI 197

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.... Commissioner (A.R.) JUDGEMENT Per: P R Chandrasekharan: The rectification of mistake application has been filed by the appellant M/s. Sunbell Alloys Company of India Ltd. against final order No. A/274-275/14/EB/C-II dated 28/03/2014. 2. The learned counsel for the appellant submits that the activity undertaken by the appellant in the present case was similar to that undertaken by M/s.....

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.... Therefore, it is submitted that these decisions be considered now and a revised order passed. 3. The learned Additional Commissioner (AR) appearing for the Revenue, on the other hand, submits that while passing the impugned order, the Tribunal has examined the issue at length and after examining the facts, it has come to a specific conclusion that the activity undertaken by the appellant amoun....

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....he order, taking into account the various processes undertaken, the difference between the product with which the process was started and the resultant product and how the finished products were known differently from the raw materials, this Tribunal came to the conclusion that a new product having a distinct character, name and use had emerged and, therefore, it was held that the process undertak....

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.... change that has occurred in the product both in terms of quality and nomenclature and how the product is marketed after undertaking various process. Therefore, there is a world of difference between the order passed in E.Merck Ltd. case and in the present case. The appellant wants us to re-appreciate the evidence by way of ROM application. We are afraid, this argument is not tenable. The hon'....