1997 (6) TMI 122

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..... espondent. [Order per : G.R. Sharma, Member (T)]. In the captioned application, the applicant has submitted that there has been an error apparent on the face of the records inasmuch as the point of limitation was taken up not only in the memo of appeal but also at the time of personal hearing. But the same was not considered while deciding the appeal. Shri Naveen Mullick, learned Counsel .....

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..... two appeals were listed together. We also note that the arguments advanced by the appellants in the case of M/s. Kumar Enterprises were adopted for arguing the case of M/s. Swastik Industrial Power Lines P.Ltd. Since the two appeals were heard together perhaps there was some mix up. The order of M/s. Kumar Enterprises i.e. the Tribunal s order No. A/381/97-NB is, therefore, modified by adding para .....

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