CCE Vs. PAMWI TISSUES LTD.

JUDGEMENT

(1.) This application was filed by the department claiming that there is an apparent mistake in our Final Order No. 19/2001/C dated 8.2.2001 in Appeal No. E/3132/2000/C.

(2.) The appeal of the assessee was directed against Order -in -Original No. 51/99 dated 30.9.99 passed by the Commissioner of Central Excise, Chandigarh denying the benefit of Notification No. 138./86 -CE dated 1.3.86 to four varieties of paper manufactured and cleared by them during the period 1.3.86 to 20.3.90 and accordingly confirming a demand of duty of over Rs. 4 crores against them under Section 11A(1) of the Central Excise Act, 1944. The demand so confirmed was passed on the basis of a finding that the goods were correctly classifiable under Sub -heading 4806.20 (and not under Sub -heading 4805.90 claimed by the assessee) of the Central Excise Tariff Schedule. In the final order which we passed in the appeal, we allowed the appeal on the ground of limitation, without going into the merits of the classification dispute. We had found that the ingredient of wilful suppression of facts with intent to evade payment of duty [under the proviso to Sub -section (1) of Section 11A] was absent in the appellant's case and, therefore, the show -cause notice issued on 1.4.91 for demanding duty for the period 1.3.86 to 20.3.90 was barred by limitation.

(3.) Examined the records and heard both the sides. The alleged mistake in our final order is seen stated in para -4 of the present application, which is extracted below: