(1.) THE assessee has filed the above application in terms of Section 35C(2), the Central Excises and Salt Act, 1944 for rectification of mistakes purported to be apparent on the record of the Tribunal's Final Order No. 159/97 -C, dated 28 -2 -1997 -1998 (103) E.L.T. 152 (T). In this order, the Tribunal has held that the applicants/assessees are not entitled to the benefit of Notification No. 40/85, dated 17 -3 -1985 in respect of exemption to Ammonia used in the manufacture of Molten Urea which is further used in the manufacture of Melamine. In coming to its conclusion, the Tribunal has relied upon its earlier Order Nos. 404 to 409/91, dated 19 -4 -1991 reported in 1991 (56) E.L.T. 257 in the applicant's own case.
(2.) AS regards the alternative claim for exemption under Notification 217/86, the Tribunal has decided in favour of the appellants by relying upon its earlier Order Nos. 58 -59/96 -C, dated 29 -1 -1996; 1996 (83) E.L.T. 159 (T), however, since the lower authorities have not dealt with this aspect, the matter was remanded to the Assistant Collector for examining the prayer of the applicant for benefit under this Notification.
(3.) THE learned Counsel Shri C. Willingdon submits that the order of the Tribunal reported in [1991 (56) E.L.T. 257] has been reversed by the order dated 28 -2 -1997 of the Apex Court in Civil Appeal Nos. 3041 -46 of 1991 [1997 (91) E.L.T. 3 (S.C.)] wherein the Hon'ble Supreme Court has held that exemption to Ammonia used in the manufacture of Melamine through Molten urea is available under Notification 40/85 and since in the present case, the Tribunal has followed its earlier order cited (supra), there is a obvious mistake apparent on record and therefore, Final Order No. 159/97 -C, dated 28 -2 -1997 [1998 (103) E.L.T. 152 (T)] requires to be recalled and rectified in the light of the judgment of the Apex Court in the applicant's own case. In support of his prayer, the learned Counsel relies upon the decisions of the Supreme Court reported in AIR 1963 (SC) 1124 (Collector of Customs, Calcutta v. East India Commercial Company Ltd) ; AIR 1973 (S.C.) 1325 (Commercial Tax Officer, Bangalore v. Sh. Venkateswara Oil Mills); 1996 (66) ECR224 (S.C.) (Poothundu Plantations Pvt. Ltd. v. Agricultural Income -tax Officer, Kerala) and 1996 (86) E.L.T. 476 (S.C.) (Aroon Phospho Products Pvt. Ltd. v. Collector of Central Excise).