TaxTMI 
TaxTMI 
2026 (5) TMI 505
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.... : Ms. Anandalakshmi Ganeshram, Authorized Representative ORDER Per : Mr. VASA SESHAGIRI RAO The above Miscellaneous Petitions for Rectification of Mistake (ROM) have been filed by M/s. Ramcides Crop Science Pvt. Ltd., Chennai (Assessee) seeking for rectification of an apparent mistake in the Final Order Nos. 40273-40279/2016 dated 27.01.2016 issued by this Tribunal. 2. Briefly stated the facts are that the Assessee, is engaged in the manufacture of pesticides, plant growth materials and Bio-fertilizers. Some of these products are Allwin Top Powder, Allwin Wonder Powder, Allwin gold 15 G Granules, Allwin XL Granules, Rhino Power, Allwin gold-Liquid, Allwin XL-Liquid, Agrowet, Rishab-Liquid and Rock and classified them under CETS....
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....the Revenue in respect of five products viz, Rishab, Rock, Allwin XL, Rhino and Agrowet, as being not contested by the Assessee. Accordingly, the duty demanded in the Show Cause Notices with respect to the five products mentioned above was confirmed. However, while confirming the duty demand, the Tribunal had not specifically mentioned to extend the abatement benefit to the said products as available under Notification No. 49/2008-CE (NT) dated 24.01.2008 though the above factual position was brought to the notice of the Tribunal in the written submissions filed during the course of final hearing on 25.01.2016. 5.2 It is the contention of the Assessee that once the classification as proposed by the Revenue is held to be acceptable with r....
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....024 have set aside the above Tribunal's order dated 13.10.2017 and remitted back to the file of the Tribunal with a direction to consider the said applications for rectification filed by the assessee and pass orders in accordance with law after giving an opportunity of hearing to both the parties and the parties are at liberty to raise their objections, grounds or points, as the case may be, before the Tribunal. The relevant portion of the order reads as follows: - "7. Therefore, in these circumstances, the orders impugned herein are set aside and the matter is remitted back to file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai and the Appellate Tribunal is directed to consider the said appli....
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....Rhino and the demand and interest is upheld. As there is no breakup of duty amount of each item, we direct the adjudicating authority to quantify the duty amount in respect of the above items covered under both the appeals. .... .... .... 4) In respect of Revenue appeal No. E/365/2011, the Impugned order is set aside and the adjudication order is restored to the extent of the products Rishab, Allwin ZL, Rock, Agrowet and Rhino and the penalty is waived." 10. These Miscellaneous Applications for rectification of mistake have been filed on the following grounds, and the submissions of the assessee are extracted as follows: - "2. While partly allowing the appeals mentioned above, the Hon'ble ....
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....05/2010 dated 30.7.2010 72,718 97,324 Order-in-original 01/2011 dated 27.1.2011 2,31,22,955 1,74,18,440 Sub-Total for appeals covered by CESTAT order 2,84,57,196 2,12,70,956 4. It is submitted that there is an apparent mistake on the face of the record as the submission made by the applicant in the written submissions was not considered at the time of passing the final order. Further, once the classification as proposed by the Revenue is held to be acceptable with respect to the five products mentioned above, consequential duty will have to be calculated as per law, i.e., in terms of Notification No.49/2008 - CE (NT) dated 24.01.2008." 11. Thus, it is the contention of the Assessee that there is an appare....
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....r Tariff Item Description of Goods Abatement as a percentage of retail sale price 40. 3401 11, 3401 19 or 3402 Organic surface-active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under 3402 90 20 30 45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 30 13. In view of the above discussion, we are of the view that there is no apparent mistake but the Tribunal's Final Order Nos. 40273-40279/2016 dated 27.01.2016 in relation to computation of the duty which was remitted to the Adjudicating Authority requires clarification. The demand of excise duty on products viz., Rhino Powder, Allwin XL-Liquid, Rishab, Rock and ....