ROY FRANCIS Vs. COMMISSIONER OF C. EX., COCHIN

JUDGEMENT

(1.) WE have heard both sides with reference to this miscellaneous application for Rectification of Mistake, filed. Vide Final Order No. 247/2002, dated 22 -2 -2002 [2002 (142) E.L.T. 112 (T)], this Bench had ordered in Para 3(f) as : - (f) Since we are remanding the matter back for de novo quantification of the demands of duty and the Modvat set off eligible, we set aside the penalty and order that the same should be reconsidered in view of the duty amounts determined in the de novo proceedings.

(2.) WE find a mistake has crept in, which is evident from the record, in that, this direction, as above in order dated 22 -2 -2002, does not indicate a decision on the plea of limitation about the demands of duty under Section 11A of the Central Excise Rules, 1944. It is find that the appellant had taken a ground on limitation and the non -applicability of the provisions under Section 11A as regards wilful suppression in ground No. 11 in the Form E.A. 3 which is as under -

(3.) THE ROM application filed by the party is disposed of by ordering substituting Para 3(f) of Final Order No. 247/2002, dated 22 -2 -2002 as ordered herein above.