VOLTAS LTD. Vs. COMMISSIONER OF C. EX., HYDERABAD

JUDGEMENT

(1.) THIS application under Section 35C(2) of the Central Excise Act, 1944 has been filed for rectification of mistake arising out of Final Order No. 1779/2005 dated 7 -10 -2005 [2006 (194) E.L.T. 185 (Tri. - Bang.)], passed by this Bench of the Tribunal.

(2.) SHRI G. Shivadass, the learned Advocate appeared for the appellants and Shri K.S. Reddy, the learned JDR appeared for the Revenue.

(3.) THE learned Advocate pointed out that in the above mentioned Final Order, the Tribunal following decision of the Apex Court in the case of Bombay Tyre International Ltd. reported in 1983 (14) E.L.T. 1896 (S.C.) has allowed deduction towards equalized freight. However, the Tribunal upheld the impugned order in so far as it relates to the inclusion of other expenses. The other expenses are the following : -