2007 (2) TMI 67

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cation of what is considered by them to be a 'mistake apparent from their record', in Final Order No. 864/2006, dated 12-9-2006 passed by this Bench in Appeal No. E/458/2006. 2. In the final order, we had held the subject item viz. 'waste lube oil' to be non-excisable in view of the Tribunal's decision in Vikrant Tyres Ltd. v. CCE, Mysore - 2004 (171) E.L.T. 23 (Tri.-Bang.). The assessee was lu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd it was held that the item was not excisable. No judicial authority to the contra was cited before us by SDR, a fact noted in our final order vide last sentence of para (2) thereof. Today, learned SDR has come up with certain citations claiming that the Tribunal has held 'waste lube oil' to be excisable. Learned counsel for the assessee opposes the present application, by submitting that the fin....