2002 (6) TMI 494

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..... ve, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. This miscellaneous application is filed by Revenue for rectification of mistakes on the ground that the mistake has crept in with reference to Final Order No. 74/2002, dated 23-1-2002 in appeal No. E/1059/97. 2. Smt. Radha Arun, SDR for Revenue in support of the miscellaneous application submitted that the mistake has .....

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..... issions. In the written submissions, it was submitted that the Assistant Commissioner of Central Excise, Cannanore filed an appeal before the Commissioner of Central Excise (Appeals), Cochin, which was also dismissed, admitting the claim of the party as the item falls under Chapter Heading 85.46. Again the Department filed an appeal before the CEGAT and the Tribunal was right in deciding the issue .....

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..... subsequent decision of a Tribunal or a High Court or Supreme Court not to form the basis for rectification of mistake as it was held in the case of Gujarat State Fertilizers Chem. Ltd. v. Commissioner of C. Excise, Vadodara reported in 2000 (122) E.L.T. 282. In view of this position and in the facts and circumstances of the case, we do not find any mistake has crept in the order for rectificatio .....

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