INDIAN REFRIGERATION INDUSTRIES Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) THIS is an application filed by M/s. Indian Refrigeration Industries for rectification of mistake in Final Order No. 403, 2002 -B, dated 20 -9 -2002.

(2.) SHRI C. Hari Shankar learned Advocate submitted that the Applicants has two factories, one located at Kirti Nagar, New Delhi and the other at Faridabad; that the Director General of Technical Development granted licence dated 2 -7 -79 and 16 -1 -80 to Faridabad unit for manufacture of two types of products; that subsequently, with the increase in the limit of investment for registration as an SSL, Faridabad unit applied for registration as Small Scale Unit which was granted to them by the Commissioner of Industries on 14 -6 -1990; that the Commissioner, however, denied the benefit of small scale exemption under Notification No. 175/86 -C.E., dated 1 -3 -86 for the period 1 -4 -86 to 30 -6 -88; that the Tribunal vide Final Order No. 780/2000 -B, dated 11 -5 -2000 [2000 (121) E.L.T. 174 (T)] confirmed the demand for the period prior to 31 -8 -87 but dropped the demand thereafter on the ground of SSI registration granted to a unit which had applied for it would date back to the date of application; that through Civil Appeal No. 4285/2000 they challenged the said Final Order No. 780/2000 -B, dated 11 -5 -2000 of the Tribunal and the Appeal was dismissed by the Supreme Court on 31 -3 -2002 [2001 (128) E.L.T. A65 (S.C.)]. He, further mentioned that Deputy Commissioner, under Letter dated 8 -1 -2001 directed them to deposit Rs. 4,10,475/ - along with penalty of Rs. 25,000/ - allegedly on clearance affected by them prior to 31 -8 -87 along with the interest of 24% leviable with effect from May, 1995 till the payment of duty as per provisions of Sections 11A/11AA of the Central Excise Act; that the Deputy Commissioner enforced the entire bank guarantee of Rs. 6,10,788.87 submitted by them and also wrote a letter on 26 -3 -2001 directing them to deposit Rs. 3,89,142/ - remained to be paid; that on filing of Appeal against the letter dated 26 -3 -2001, the Commissioner ordered appropriation of the duty amount of Rs. 4,10,475/ - and penalty of Rs. 25,000/ -from the Bank guarantee and directed that interest under Section 11AA would be worked out from 2 -5 -91 to 1 -5 -2000; that the Appellate Tribunal under Final Order No. 403/2000 -B dated 20 -9 -2002 has upheld the demand for interest from them for the period 2 -5 -91 to May, 1995 and dropped the demand for the period thereafter.

(3.) LEARNED Advocate, further, submitted that the Tribunal however, has overlooked the contentions of the Applicants to the effect that Section 11AA was not applicable to the present case and that, if at all interest in cases where wilful suppression and mis -statement has been alleged, could be demanded only under Section 11AB which did not apply to demand pertaining to period prior to Finance Act, 1966; that this oversight constitutes an error apparent on the face of the Order meriting rectification.