2000 (12) TMI 757

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..... er per : Lajja Ram, Member (T)]. In the present application for rectification of mistake (ROM), the learned Counsel had submitted that the matter came up for final hearing before the Tribunal, but full submissions could not be made by the appellants and they prayed to file written submissions after the hearing and that there is no mention in the order of the Tribunal that their written submi .....

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..... d in detail and in the light of the agreement between M/s. Kay Aar Biscuits (Pvt.) Ltd. and M/s. Rich Food Products Pvt. Ltd., and in the light of the case law on the subject, the view taken was that the benefit of small-scale exemption under Notification No. 175/86-C.E. was not available to the appellants. 4. After carefully considering the ROM application and after giving due consideration to .....

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