2001 (9) TMI 903

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..... Joglekar, Member (T)]. This application is for rectification of an error in the Tribunal s order No. C.II/3229/99/WZB, dated 22-11-1999. The issue before the Tribunal was whether a demand for earlier period alleging suppression etc. on the part of the assessee would be hit by limitation where for a later period the demand was raised un der the normal condition. The Tribunal held that limita .....

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..... s 29-9-1999. This date being prior to the date of pronouncement of Nizam Sugar Factory judgment cannot become a ground for rectification. 3. In the Larger Bench judgment of the Tribunal in the case of Gujarat State Fertilizers Chem. Ltd. [2000 (122) E.L.T. 282 (T)] it was held that where a Tribunal had delivered a judgment and where there was a subsequent decision of a Tribunal or a High Court .....

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