Commr.Of Central Excise-Ii,Thane vs Daisy Trading Corp

The Supreme Court dismissed the revenue's appeal under Section 35L(B) of the Central Excise Act, 1944, challenging the Tribunal's order which rejected a rectification application. The Tribunal found no 'mistake apparent from the record' under Section 35(c)(2) regarding the classification of canvas and tarpaulin cloth, concluding that these goods were not subject to basic excise duty but only to additional duty, which does not allow for confiscation. The Court held that the Tribunal's finding was a question of fact and did not raise any question of law for consideration.