9911796707
TMI Blog2004 (10) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... per : P.G. Chacko, Member (J)]. - This application filed by the department states that, in Final Order No. 552/2003, dated 30-6-2003 passed by this Bench in the Revenue s appeal No. E/97/99, there is an apparent error to be rectified, which is pointed out by the applicant in para 8 of the application, which reads as under :- 8. It is true that the issue regarding extension of modvat has alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it appears that there is an apparent error. 2. Elaborating the above ground, ld. DR submits that, in Final Order No. 628-641/2002 passed by this Bench in the assessee s appeals against the order of the Commissioner (which was the order impugned in the captioned appeal of the Revenue also), no issue pertaining to cum-duty price of the subject goods had arisen for consideration inasmuch as, in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther hand, in the Revenue s appeal, wherein the above issue arose, the Bench ought to have rendered a final decision on the issue. We have heard ld. Counsel for the assessee, who has no serious objection to the above submission of the DR. 3. After examining the records and considering the submissions, we find that it was only in the Revenue s appeal that the question whether the benefit under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as confirmed duty liability but has held that the assessee s prayer for grant of Modvat credit requires to be allowed. However, the question whether the benefit under Section 4(4)(d)(ii), in valuation of the subject goods, was liable to be granted to the assessee had not arisen in the assessee s appeals. This question is the subject matter of the present appeal. We note that, in this present appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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