1986 (11) TMI 238

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s/Applicants. Shri J. Gopinath, S.D.R., for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - By these two applications filed under Section 129B(2) of the Customs Act, 1962, the applicants require this Tribunal to rectifiy, what they call, mistakes apparent from the record in the aforesaid order of the Tribunal. 2. We have heard both sides and have carefully considered all thei .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e benefit of it should go to the assessee; and (4) in the case of two entries being applicable, lower tax burden should be imposed on the assessee. They also plead that benefit of a later Bench order, dated 19-4-1984 which held that modernisation and revamping do not in themselves preclude substantial expansion of an existing unit should be given to them in the same way as done in the case o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issed by the Supreme Court on 19-3-1984 and the Tribunal Order was thus confirmed. We are at a loss to understand as to how reversal of our earlier interpretation can be canvassed before us now. Nor does a later order of the Tribunal giving a different interpretation make our earlier order a mistake. If at all, it is the earlier interpretation which stands confirmed by the Supreme Court and not th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X