COMMISSIONER OF CENTRAL EXCISE Vs. DABUR INDIA LTD.

JUDGEMENT

(1.) THE rectification of mistake application is directed against our Final Order No. 659/2004 -B dated 13 -8 -2004. We read the order itself : -

(2.) LEARNED SDR has strongly opposed the claim on the ground that upon the allowing of the appeal of the Revenue, the order -in -original passed in adjudication and which had been set aside by the Commissioner (Appeals) got restored. It is also being pointed out that the Revenue's appeal had specifically mentioned the amount of duty and penalty etc. and in such a case, allowing the appeal could have only the effect of restoring the order -in -original. She has also pointed out that the issue of penalty or method of computation of duty; amount raised in the present application had not been raised by the respondent during the argument of the revenue appeal and for that also there is no apparent mistake in the order.

(3.) WE have perused the records and heard both sides. A perusal of our order makes it clear that the only issue dealt with in our order is classification of "LAL TAIL". The first sentence of our order makes this clear when it states the only issue arising for consideration in this appeal is the classification of "LAL TAIL". A perusal of the appeal filed by the Revenue also shows that the relief sought in the appeal was with regard to the classification of the item, even though in the proforma for the appeal, the amount of duty and penalty had been mentioned. In these facts, it is apparent that we dealt with only the issue of classification of the item, found that issue covered by an earlier order of ours and passed an order following that order. Therefore, our order cannot have the effect of restoring, the adjudication order in full and allowing to the Revenue the benefits of the duty amount and penalty imposed under that order. Those aspects require separate consideration. Therefore, we pass the following order in regard to penalty and duty amount.