2007 (3) TMI 522

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..... [Order per : Jyoti Balasundaram, Vice-President]. The applicant seek rectification of mistake stated to be apparent from the record of Tribunal s Final Order No. A/1174/WZB/06-C.I.(EB) dated 6-7-2006 [2006 (205) E.L.T. 804 (Tri. - Mum.)] by which appeal No. E/1760/2005 of the appellants was allowed in the light of the ratio of the Tribunal s order in the case of Mitra Steel Alloys Pvt. Lt .....

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..... ryana High Court in Shree Bhagwati Steel Rolling Mills v. CCE, 2007 (207) E.L.T. 58 (P H) is not sufficient ground to hold that there is any mistake in the final order and the Allahabad High Court decision in the case of Laxmi Electronic Corporation Ltd. v. Commissioner of Income-tax, 1991 (188) ITR 398 (All) relied upon by the learned Counsel for the applicant is distinguishable for the reason th .....

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