GOPAL MILLS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) This is an application for rectification of mistake filed by M/s. Gopal Mills.

(2.) When the matter was called, no one was present on behalf of the applicants. The applicants have requested in the ROM application that the matter may be decided dispensing with their presence. Accordingly, we take up the application for disposal after perusing the records and hearing Shri Mewa Singh, learned SDK.

(3.) It has been mentioned in the application that the Tribunal while deciding their Appeal vide Final Order No. A/220/2002 -NB (D), dated 5 -2 -2002 [2002 (142) E.L.T. 604 (T)] has completely ignored the various decisions of the co -ordinate Benches against proposition 'A' and 'C cited in the written submissions filed by them; that the Supreme Court decision in the case of Surat Besan and Rice Mills v. Food Corporation of India has also not found mention in the Final Order; that the Order had ignored RT 12 returns submitted subsequently evidencing the duty payment by the applications in terms of Section 3A(4) of the Central Excise Act; that the Order had also ignored that while 'd' factor changed, the T and V factor did not change which are the main factors for increase in the production; that also there is no discussion about the physical verification carried out by the Department on 29 -1 -1998. It has also been mentioned in the application that the escapement of all these submissions of case law should be treated as mistake under Section 35C(2) of Central Excise Act. And reliance has been placed on the number of decisions one of them which is Best and Crompton Engineering v. CCE -2000 (121) E.L.T. 272 (LB). Finally, it has been mentioned that Appellate Tribunal enjoys the power of revision while after hearing ROM petitions and number of decisions has been cited.