2006 (4) TMI 281

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..... Shri M.K. Srivastava, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. In both the applications for rectification of mistake in the Tribunal s Order Nos. A/1492 to 1497/ WZB/05/EB/C-II, dated 30-11-2005 [2006 (195) E.L.T. 170 (Tri. - Mumbai], and in Order No. A/1727/WZB/2005/C-II(EB) the appellant s contention is that certain circulars issued by the Board and referr .....

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..... ecord so as to re-call the earlier order. It is well settled that under the garb of rectification of mistake, the matter cannot be reargued. 3. Similarly, we find that the Bench considered the appellant's contentions on limitations and matter was remanded to Commissioner for fresh consideration. As such, the appellant s submission that Tribunal has not properly appreciated the point of limitatio .....

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