2000 (2) TMI 453

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..... Advocate, for the Appellant. Shri Ashok Kumar, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - According to the applicants herein, there are certain errors which have arisen in Tribunal's Final order No. E/460/96-B dated 9-10-1996 in which the Tribunal has denied the benefit of Notification No. 20/79 to the assessee's product on the ground that what was manufactured w .....

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..... as brought to notice of the Bench but no finding has been recorded while passing the final order in this case, resulting in an apparent error. 2. The further submission is that letter of M/s. Kirloskar who had explained that generators are different from generating sets and which letter has been relied upon in the final order, was not relied upon in the show cause notice and was never given .....

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..... against the final order. He further submits that even on merits, there is no mistake apparent on the face of the record since the Tribunal has considered the relevant HSN and CCCN Explanatory notes on generators and generating sets; that no plea was ever raised by the appellants that the letter of M/s. Kirloskar was neither relied upon in the show cause notice nor a copy thereof given to them and .....

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..... upreme Court, cannot be treated as a decision on merits, is not relevant in the present context where the Tribunal's final order (against which the ROM applications have been filed) has itself become final by the dismissal of the appeal filed against it by the assessees. Further we find that even on merits, there is no mistake apparent from the face of the record. The Tribunal has considered the r .....

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..... As far as Chandigarh Trade Notice, in view of the fact that the matter has been examined in the light of the CCCN and HSN Explanatory notes, no mistake arises from non-recording of a finding on the Trade Notice. 5. In the light o f the above discussion, we hold that no error arises from the Tribunal's final order and hence reject the ROM applications.
Case laws, Decisions, Judgements, Or .....

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