BHEL Vs. CCE

JUDGEMENT

(1.) THIS is a Misc. Application for Rectification of Mistake apparent from the record under Section 35 -C(2) of the Central Excise Act, 1944 arising out of final order No. A -619/04 (NB -S) dated 24.03.2004 in Appeal No. E/120/03 -NB(S) in the matter of M/s BHEL, Jagdishpur, filed by the Revenue.

(2.) IN this application, it has been contended that the Tribunal vide the said final order dated 24.03.2004 had disallowed the imposition of penalty under Rule 173 -Q of Central Excise Rules, 1944 on the mistaken ground that during the relevant period i.e. 20.03.2001 to 21.04.2004 Rule 173 -Q of Central Excise Rules, 1944 was not in force. The learned Hon'ble Member (J) in the said judgment has observed that the said Rule was not in force during the period in dispute.

(3.) FROM the record, I find that in the Misc. application for Rectification of Mistake the Revenue had prayed to the following extent: