ARUN UDYOG Vs. COMMISSIONER OF CENTRAL EXCISE, RAJKOT

JUDGEMENT

(1.) VIDE Order No. A/526 to 532/WZB/Ahbad/06, dt. 5 -12 -06 [2007 (210) E.L.T. 534 (T), classification of cycle bicycle tube valves was decided as falling under heading 84.81, by accepting Revenues stand as against the appellants claim of classification under heading 87.14.

(2.) SHRI P.V. Sheth, learned advocate appearing for the assessee, submits that the correct classification should have been as falling under heading 87.14 in as much as there was no specific entry in Central Excise Tariff classifying it in heading 84.17.

(3.) HOWEVER , we find that the said plea relates to the merit of the case and cannot be said to be covered by the scope of the expression rectification of mistake appearing in Section 35C of the Act. It is well settled that only those mistakes which are apparent on the face of record can be rectified and any issue which requires long drawn process of argument by both the sides to arrive at a conclusion, can not be said to be result of any mistake. As such, we find no merit in the applications and reject the same.