2001 (4) TMI 327

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..... er per : S.S. Kang, Member (J)]. This application is filed by the applicants for rectification of mistake apparent on record in the Final Order No. 306/2000-B, dated 28-2-2000. 2. The contention of the applicants is that the Tribunal in the Final Order decided the issue of manufacture in respect of special brazed carbide tipped tools and the issue involved in appeal was whether grinding of .....

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..... it is found that the revenue is demanding the duty on the tool tips which were cleared by the applicants after grinding the ungrounded duty paid tool tips. Therefore, the issue involved in the appeal was in respect of dutiability of tool tips only. This issue was not decided in the final order. Therefore, we find that there is error apparent on record. Hence, the Final Order No. 306/2000-B, dated .....

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