Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2003 (12) TMI 478

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r (J)]. Through the present ROM, the appellants have sought recall of the Final Order, dated 21-5-2003 vide which their appeal along with 14 other appeals, was dismissed by the Tribunal. 2. The issue involved in the appeal was as to whether the appellants were entitled to claim Modvat credit on the explosives and detonators used for blasting the limestone in the captive mines. Since this i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the law laid down by the Larger Bench at that time. The Supreme Court judgment in the above case has come after passing of the impugned order and as such, cannot afford any legal ground to the appellants for seeking recall of the Final Order. It is well settled that rectification of that mistake of fact or law can be made in the Final Order, which is obvious and patent and not that one which has o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates