2014 (7) TMI 1121

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....for the Appellant. Shri Ahibaran, Additional Commissioner (AR), for the Respondent. ORDER Applicant filed the application for rectification of mistake in the Final Order No. A-545/14/CSTB-CI [2014 (306) E.L.T. 626 (Tri.-Mum.)]. Applicant submitted that the order was reserved. However, the same has been issued without pronouncement. 2. Vide a separate order, we directed the Deputy ....

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.... on the ground that the goods are for industrial use and not for retail sale. Hence there is an apparent mistake in the final order which requires rectification. The applicant has also relied upon the Hon'ble Bombay High Court in CCE, Mumbai III v. NTB International Pvt. Ltd. - 2014 (302) E.L.T. 481 (Bom.). 5. Revenue opposed the application and relied upon the copy of the Bill of Entry wh....

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.... it was specifically mentioned that the goods are "aluminium profile, hardware for furniture fittings" meaning thereby that the goods in question are for fabrication/manufacture of furniture. In these circumstances a finding is arrived at that the goods are not for retail sale. The Hon'ble Supreme Court in the case of ITO v. Ashok Textiles reported in (1961) 41 ITR 732 held that if a statutory pro....