M/S. Simplex Mills Co. Ltd. and Vs. Cce, Mumbai - Court Judgment

Excerpt:
1. this application is in respect of our final order no. 353-356/2000-d dated 20.10.2000. the application submits that even though appeals were allowed on the ground of time bar no decision had been given on the issue of classification. the application points out that in a subsequent order, viz., jyoti overseas ltd. & anr. vs. cce, indore & anr. 2001 (44) rlt 37, the tribunal had passed orders on the classification of the goods. the present application prays that our final order datd 20.10.2000 may be recalled and order passed on the question of classification also.2. when the application came up for hearing today, none appeared for the applicant. they, however, sent a letter dated 14.5.2001 requesting that the application may be decided in the light of the decision of the tribunal in jyoti overseas ltd. case. we have heard learned d.r. who submitted that there is no apparent error in our final order 353-356/2000-d dated 20.10.2000. that order has disposed of the appeal on the basis of relevant facts. he also pointed out that there is no requirement to pass a fresh order with regard to classification in the light of the decision in the jyoti overseas ltd. case, as the benefit of that decision would accrue to the appellant also by way of precedent, in case the ratio of that decision is applicable in the appellants case.3. on perusal of the record and consideration of the submissions, we agree with the ld. dr that there is no mistake requiring to be corrected in our final order no. 353-356/2000-d dated 20.10.2000.

Judgment:
1. This application is in respect of our Final Order No. 353-356/2000-D dated 20.10.2000. The application submits that even though appeals were allowed on the ground of time bar no decision had been given on the issue of classification. The application points out that in a subsequent order, viz., Jyoti Overseas Ltd. & Anr. Vs. CCE, Indore & Anr. 2001 (44) RLT 37, the Tribunal had passed orders on the classification of the goods. The present application prays that our Final Order datd 20.10.2000 may be recalled and order passed on the question of classification also.

2. When the application came up for hearing today, none appeared for the applicant. They, however, sent a letter dated 14.5.2001 requesting that the application may be decided in the light of the decision of the Tribunal in Jyoti Overseas Ltd. case. We have heard Learned D.R. who submitted that there is no apparent error in our Final Order 353-356/2000-D dated 20.10.2000. That order has disposed of the appeal on the basis of relevant facts. He also pointed out that there is no requirement to pass a fresh order with regard to classification in the light of the decision in the Jyoti Overseas Ltd. case, as the benefit of that decision would accrue to the appellant also by way of precedent, in case the ratio of that decision is applicable in the appellants case.

3. On perusal of the record and consideration of the submissions, we agree with the ld. DR that there is no mistake requiring to be corrected in our Final Order No. 353-356/2000-D dated 20.10.2000.