2005 (1) TMI 518

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..... r (J)]. This application is seeking rectification of what is said to be a mistake apparent from the record in final order No. 153/2004 dated 17-2-2004 [2004 (166) E.L.T. 426 (T)] passed by us in the captioned appeal. This is the second application of its kind from the Revenue. In the first ROM application filed by them, we had accepted the mistake of having mentioned Commissioner (Appeals .....

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..... puted fact that the department s Civil Appeal against our Final Order is pending before the apex Court, we do not think that the present application can be maintained. It is, by now, well settled that the Tribunal s jurisdiction to rectify its order under Section 35C is limited. The department has chosen to invoke the wider jurisdiction of the apex Court. It is up to them to pursue that remedy. It .....

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