ORDER
S.S. Sekhon, Member (T)
1. This application (E/ROM/276/2002) is filed by the Commissioner of C. Excise, Hyderabad-I against Final Order No. 457/2002, dtd. 5-4-2002 [2002 (144) E.L.T. 404 (Tribunal)] on the following grounds :-
“Hon’ble CEGAT, Bangalore in para 4G of their Final Order No. 457/2002 dated 5-4-2002 have mentioned that the goods classified under Chapter Heading No. 6803 viz. cover wool, loose wool would be covered by the ex-emption Notification No. 08/96-CE., dated 23-7-1996 and not by Notification No. 5/97-CE, dtd. 1-3-97 and/or 5/98, dtd. 2-6-98. Even if Hon’ble CEGAT, Bangalore’s contention is taken into account the exemption Notification No. 8/96 has come into effect from 23-7-1996 and was rescinded by Notification No. 13/97 with effect from 1-3-1997 and with effect from 1-3-1997, exemption Notification No. 5/97 dtd. 1-3-1997 has come into effect and Notification No. 5/98, has come into effect from 2-6-1998. The disputed period in the instant case is from 1-3-1997 to 20-6-1997 and from 16.06.1998 to 28-2-1999. Hence Notification No. 8/96, dtd. 23-7-1996, is in no way concerned with the period under dispute. Hence Notification No. 8/96, dtd. 23-7-1996 is not all relevant as quoted in the Hon’ble CEGAT order for disputed period. The Show Cause Notice period i.e. from 1-3-1997 to 20-6-1997 and from 16-6-1998 to 28-2-1999 is covered by Notification Nos. 05/97 & 05/98 respectively, By virtue of these notifications, Central Excise duty is applicable for relevant period.”
2. We have heard both sides and considered the matter and find –
(a) In Para 4(f) of this very same order, we had directed that the duty demand is to be worked out by applying the Notifications, as would be available during the relevant period. (b) Para 4(g) of our Order No. 457/2002, dated 5-4-2002 needs to be amended/substituted in the following manner :-
“(g) Goods in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials have been used and falling under heading Chapter 68 are exempted from the whole of the duty vide Notification No. 08/96-CE., dated 23-7-96. This exemption is only upto 8% vide Notification 5/97-C.E., dated 1-3-97; Sl. No. 117 and vide Notification No. 5/98-C.E., dated 2-6-98 (Sl. No. 84) exemption has been restricted to such goods falling under heading 6807.10. Therefore, goods classified under 6803 viz. cover wool, loose wool, would be covered by the full exemption from duty only under Notification 8/96-C.E. and not by Notification 5/97-C.E. and/or 5/98. The demands if any are therefore to be worked out accordingly.”
3. The Final Order No. 457/2002, dated 5-4-2002 is ordered to be
rectified as above. The application filed by the Revenue is disposed off
accordingly.