NAGESWARI MATCH WORKS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE applicant has filed this application to correct mistakes perceived by them in Tribunal's Final Order No. 869/2012, dated 27 -7 -2012. In the said final order, a finding was given that the appellant was using power in the process of frame filling for manufacture of matches from 27 -2 -1996 and a demand of Rs. 30,900/ - was confirmed against the applicant. The applicant submits that this order has been passed erroneously and there are errors apparent in the said order. The ld. Advocate pointed out the errors in the said order as under: -

(2.) OPPOSING the prayer, the ld. A.R. submits that the applicability of the decision of Hon'ble Madras High Court was examined. The ld. A.R. drew our attention to Para 7 & 8 of the final order which gives detailed findings why the Tribunal concluded that power was used also in frame filling from 27 -2 -1996 itself. He further points out that in statement dated 12 -6 -1998, there is an admission by the applicant that the appellant was using power for frame filling from 27 -2 -1996 onwards. Further, he submits that circumstances as recorded in Paras 7 & 8 supports the conclusion drawn by the Tribunal and he argues that now the applicant is arguing the case on erroneous facts which is beyond the scope of rectification of mistakes. He relies on the following decisions of the Supreme Court on limitations in R.O.M. applications: -

(3.) IN view of the submissions made by the applicant in application for R.O.M. we have further scrutinized the case records. We find that in the mahazar dated 12 -6 -1998, it is recorded as under: