2013 (10) TMI 1331

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....h, Advocate, for the Appellant. Shri Shobha Ram, Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for rectification of mistake in the final order dated 12-6-2013. The contention is that the issue in respect of classification of the goods as claimed by the applicant under Chapter 35 of the Central Excise Act, were not taken into con....

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.... 35 of the Tariff. Revenue relied upon the decision of the Hon'ble Supreme Court in the case of Deva Metal Powders Pvt. Ltd. v. Commissioner, Trade Tax, U.P. reported in 2008 (221) E.L.T. 16 (S.C.) = 2008 (9) S.T.R. 113 (S.C.). The Hon'ble Supreme Court held that mistake apparent on record means a mistake visible or capable of being seen, obvious plain. We find that the appellant imported goods by....