2003 (12) TMI 154

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....r, Member (T)]. - The Counsel for the applicant confirms that the application is only by Besterna Chemicals and not anyone else. 2. The question before the Tribunal was classification of 'Odonil' manufactured by the appellant. The Tribunal, in its order, set aside the demand for duty for the extended period of limitation, and penalty imposed on the assessee. 3. The mistake alleged is that th....

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.... this application has to be rejected. 5. In its decision in CCE v. EID Parry (India) Ltd. - 1989 (40) E.L.T. 139, a Bench of the Tribunal, relying upon the judgment of the Supreme Court in Maharana Mills Ltd. v. ITO - AIR 1959 SC 881, held that the record referred to in Section 35C of the Act "included all proceedings and materials on which the assessment is made". The same view has been taken ....