CAMLIN LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ROM Application No. E/MA (ROM) 1752/08 has been filed by M/s. Camlin Ltd. (applicants herein) against the Final Order No. A/484 -485/C -I/EB, dated 23 -5 -2008 [2008 (232) E.L.T. 266 (Tri -Mumbai)] passed by the Tribunal by which the demand of duty has been upheld on merits following the Hon'ble Supreme Court judgment in their own case reported in, 2005 (180) E.L.T. 307 (S.C.). Modvat credit was allowed and it was held that the demand for the period 1 -10 -1994 to 31 -3 -1995 is within the normal period. It was further held that for the period from 1 -4 -1990 to 3 -4 -1994, the extended period was rightly invoked by the Commissioner.

(2.) THE Tribunal's aforesaid Order dated 23 -5 -2008 with regard to the period 1 -4 -1990 to 3 -4 -1994 is based on the following findings:

(3.) THE applicants have submitted that the Tribunal has not considered all the propositions made by them for deciding that the demand for the period 1 -4 -1990 to 3 -4 -1994 is not barred by limitation. Hence, according to them, there is error apparent from record in the Order passed by the Tribunal, which warrants rectification.