2001 (8) TMI 163

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.... P.S. Bajaj, Member (J)]. - This application seeking rectification of mistake in the impugned Final Order Nos. 104 to 105/2001-D dated 17-4-2001 [2001 (132) E.L.T. 422 (Tribunal)] has been moved by the Revenue. 2. The Tribunal vide above said Final Order dated 17-4-2001 disposed of two appeals one bearing No. E/2521/2000-D which was preferred by the respondents against the order dated 27-4-2000....

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.... 11A of the Central Excise Act was accepted on the ground that the extended period of limitation could not be invoked for want of any material to prove the suppression or concealment of the facts regarding the manufacture of the product 'jaljira' by the respondents. The demand was set aside. 3. The present application seeking rectification of mistake has been moved in appeal No. E/2541/2000-D a....

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....-payment, non-levy, short-levy or erroneously refunded duty within the period of six months or five years, as the case may be, had been removed, as in that case the Apex Court ruled that no show cause notice could be issued in respect of the clearances for raising the duty demand for a period for which there was approval of classification/price lists. The amended provisions of Section 11A of the A....

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....the payment of duty, before seeking confirmation of duty demand on them for an extended period of five years under Section 11A of the Act, but failed to discharge this burden, as is clear from the final impugned order of the Tribunal. In our view the final order of the Tribunal does not suffer from any mistake of fact or law. The present application of the Revenue is wholly misconceived and liable....