9911796707
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Issues:
Petitioner claiming apparent mistake in tribunal's order, Company being clubbed with firms for clearance value, Circular No.6/92 not considered, Petitioner seeking withdrawal to file Misc. Application before Tribunal. Analysis: The petitioner contended that there was an apparent mistake in the tribunal's order post the main appeal decision. The petitioner cited the decision of the Hon'ble Supreme Court in a specific case and a circular from 1992 to support their claim. They highlighted that despite the circular stating that a Company cannot be clubbed with other units for exemption limit purposes, the original order had erroneously done so. This crucial aspect was allegedly overlooked in the impugned order issued during the Review Petition. The court advised the petitioner that if indeed there was an apparent mistake in the tribunal's order, the appropriate course of action would be to approach the Tribunal directly. The petitioner was granted liberty to withdraw the petition with the option to file a Miscellaneous Application before the Tribunal. It was emphasized that any such application should address the issue directly covered by the Supreme Court's decision and the alleged mistake in the tribunal's order. Ultimately, the court disposed of the petitions as per the petitioner's request for withdrawal, allowing them the opportunity to pursue corrective action through the Tribunal. The order instructed the registry to circulate a copy of the judgment in all related matters, ensuring transparency and consistency in the legal proceedings.
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