2000 (3) TMI 600

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..... n was argued by Shri Vinod Agarwal, ld. Advocate. He submits that in Para 6 of the impugned Final Order No. A/941/97-NB(SM) dated 28-11-1997, the Tribunal had relied on its earlier decision in M/s. Netplasts Limited v. CCE, Kanpur [1996 (87) E.L.T. 434] holding that Rule 57G(4) required the production of original GPIs for taking Modvat credit. Ld. Counsel has submitted that the said Final Order ha .....

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..... t in terms of Section 35C(2) of the Central Excise Act, 1944. The Final Order had relied on the earlier decision of the Tribunal in Netplast case (supra). Whether the decision in M/s. Netplast case was made after noticing or without noticing a relevant Board s Circular was not a matter which can be termed as an error apparent on the face of the record of another Order especially when the impugned .....

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