2001 (9) TMI 903

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..... Advocate, for the Respondent. [Order per : J.H. 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 un­der .....

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..... t was issued on 22-11-1999, the date of the decision was 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 th .....

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