1996 (7) TMI 296

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..... ember (T)]. By the present ROM application, the applicants have contended that there have been two errors in the Final Order No. 27/95-C, dated 10-1-1995. Shri R.S. Dinkar, the learned Advocate appearing for the applicants submits that the Tribunal raised one point about leviable of Additional Duty of Customs by classifying old and used tyres under sub-heading 4011.99 of the Central Excise T .....

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..... s of the present case. Thus there was a mistake apparent and should be rectified. 2. Shri J.M. Sharma, the learned DR opposing the application for rectification of mistake submitted that there is no mistake apparent on the face of the record and therefore, the ROM application may be rejected. 3. Heard the submissions of both sides. We find that the Tribunal had formulated three issues. The sec .....

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..... nder OGL. Thus there has been no mistake apparent on the face of the record. On the question whether the ratio of the decision of M/s. Khandelwal Metal and Engineering Works was correctly applied or not. We find that this is a question of appreciation of facts and cannot be treated as a mistake. In view of the above discussions, we find that there was no mistake apparent on the face of the record, .....

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