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1999 (6) TMI 247

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..... ber (J)]. This Rectification of Mistake application has been filed by the Revenue pointing out that the Tribunal had disposed of Appeal No. E/477/95 by Final Order No. 15/95, dated 20-10-1995 by a Single Member Bench by allowing the party s appeal pertaining to interpretation of Notification. Single Member Bench was not competent to take up the matter for decision. However, a reference app .....

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..... dated 20-10-1995 passed by Single Member Shri S. Kalyanam for re-hearing of the Appeal No. E/477/95. The appeal came up for hearing before the bench comprising of Shri V.P. Gulati, Member (T)and Shri T.P. Nambiar, Member (J) and the appellants had been represented by Shri P. Thomas, Consultant and the Revenue was represented by Shri V. Thyagaraj, SDR. After hearing by both the sides, the Tribunal .....

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..... he matter. After going through the records both have stated that vide reference Order No. 96/96, dated 15-7-1996 passed by the Tribunal on the reference application filed by the Revenue in Appeal No. E/477/95, the earlier order of the Tribunal was recalled for re-hearing vide Order No. 96/96, dated 15-7-1996 and the matter was re-heard and the appeal was dismissed by Tribunal Order No. 2022/96, da .....

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