ELPRO INTERNATIONAL Vs. CCE

JUDGEMENT

(1.) THIS rectification of mistake application is with regard to final Order No. 121/99 -A dated 2nd February, 1999. The application contends that once the show cause notice issued under Proviso to Section 11A(i) of the Central Excise Act, 1944 is held as time barred for want of satisfaction of the requirements for invoking that Proviso, the entire demand raised in the show cause notice should be set aside and that proceedings for recovery for a period of 6 months as provided under Section 11A(i) is not permissible. It has been submitted that the order of the Tribunal inasmuch as it has allowed continuation of demand proceedings within the normal period of 6 months as provided under Section 11A(i) of the Central Excise Act is incorrect. It has also been submitted that the continuation of the proceedings for that period would also be a trespass into the adjudication covered by another show cause notice of January 21, 1988 issued by the Central Excise Authorities. In these circumstances the appellants have sought that order dated 12.2.1999 is required to be clarified or corrected, in support of the submission regarding time bar, it has been submitted that the Tribunal's decisions is contrary to the ratio of the various decisions of the Supreme Court and other judicial authorities, in particular the decision of the Supreme Court in the case of Tamil Nadu Housing Board [ : 1994 (74) ELT 9 :, 1994 (55) ECR 7 (SC)].