Commissioner of Central Excise, Vs. Bhor Industries Ltd.

1. this application is for rectification of an error in the tribunal's order no. c.ii/3229/99/wzb dated 22.11.99. the issue before the tribunal was whether a demand for earlier period alleging suppression etc. on the part of the assessee would be hit by limitation where for a later period the demand was raised under the normal condition. the tribunal held that limitation would not apply relying on the earlier judgment of the tribunal in the case of neyvali lignite corpn.ltd. (1992(58) e.l.t. 76 and also in the case of jai mata plywood co.pvt.ltd. (1999(32)rlt 63). in this application, it is claimed that the ratio of the judgments stands negated by the larger bench judgment of the tribunal in the case of nizam sugar factory was available.2. the subject order was dictated in the court on 29.9.99. although, it was issued on 22.11.99, the date of the decision was 29.9.99. this date being prior to the date of pronouncement of nizam sugar factory judgment cannot become a ground for rectification.3. int he larger bench judgment of the tribunal in the case of gujarat state fertilizers & chem.ltd.(2000(122)elt 282) it was held that where a tribunal had delivered a judgment and where there was a subsequent decision of a tribunal or a high court contrary to that judgment, the presence of the later judgment did not form the basis for an application for rectification.4. on these observations, we find that the application does not succeed and is dismissed.