2015 (4) TMI 1297

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....akur, Member (T) Shri P.V. Sheth, Advocate, for the Appellant. Shri K. Sivakumar, Authorised Representative, for the Respondent. ORDER This ROM application has been filed by the applicant with respect to Order No. A/11421/2014, dated 24-7-2014 passed by this Bench [2014 (308) E.L.T. 491 (Tri.-Ahmd.)]. 2. Sh. P.V. Sheth (Advocate) appearing on behalf of the appellant argued that....

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....Sivakumar (AR) appearing on behalf .of the Revenue argued that the time barred aspect has been discussed in detail by the Bench after perusing the case records, therefore, ROM needs rejection on this aspect. With respect to other two points raised by the appellant, as at Paras 2(ii) and (iii) above are concerned, learned Authorised Representative defended the order passed by the adjudicating autho....

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.... any mistake apparent from the case records with respect to this aspect and ROM filed on this account needs rejection. 4.1 So far as the valuation of goods is concerned, it is observed that this point has been taken by the appellant, in the grounds of appeal. There is thus a mistake in the order apparent from the face of records and is required to be addressed by this Bench. Appellant has ....

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....her as par Clause (xxiv)(A)(C) of the Annexure to Notification No. 8/2003-C.E., dated 1-3-2003 Tariff Headings 7407 21 20 has not been excluded from the list of specified goods exempted under Notification No. 8/2003-Central Excise. Therefore, this is a mistake apparent from the face of facts available on record and appellant will be eligible to exemption to Brass Rods falling under Tariff Heading ....