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2008 (12) TMI 593

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..... T.K. Jayaraman, Member (T)]. This ROM application has been filed by the Revenue in respect of the Final Order No. 856/2007 dated 26-7-2007, passed in the Appeal No. E/977/2006 filed by M/s. Hindustan Zinc Ltd. 2. The following grounds were submitted in the ROM application :- (i) In the show cause notice as well as in the Order-in-Original under reference, the issue involved is the deman .....

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..... credit when the issue involved in the instant appeal is demanding of duty on sulphuric acid. (ii) Moreover the decision in the case of Aarti Drugs Ltd. v. Commissioner [2001 (133) E.L.T. 385] on the basis of which the Hon ble Tribunal has passed order in case of M/s. Hindustan Zinc Ltd. v. CCE, Jaipur [2004 (178) E.L.T. 255 (Tri. Del.)] which was relied in the impugned order was overruled subse .....

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..... there is a mistake apparent in the Final Order which relies on the CESTAT s decision where the issue involved is reversal of Cenvat credit. Further it has been stated that in the said Final Order, this Bench has relied on the decision in case of Aarti Drugs Ltd. v. Commissioner [2001 (133) E.L.T. 385] which has been overruled subsequently by the Larger Bench in the case of Rallies India Ltd. v. CC .....

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