COMMR.OF CENTRAL EXCISE-II,THANE vs DAISY TRADING CORP.

The Supreme Court dismissed the Civil Appeal, affirming the Tribunal's decision that there was no mistake apparent from the record under Section 35(c)(2) of the Central Excise Act, 1944. The Court held that the classification of canvas cloth and tarpaulin cloth under Chapter headings 52.07 and 52.08 does not attract basic excise duty, as these goods are exempt from such duty and only subject to additional duty of excise. The finding of the Tribunal was deemed a question of fact, not warranting further legal scrutiny.