2009 (6) TMI 794

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..... rectification of mistake in the Order No. A/1/WZB/AHD/2009 [2009 (245) E.L.T. 203 (Tribunal)] has been field by the appellants. Shri M.N. Sayed, learned consultant, behalf of the appellants submits that in the order in paragraph 2 it has been stated that the sole proprietor expired in August 2008. Whereas Shri Chetanbhai R. Patel, sole proprietor had expired on 13-8-1999 and not on 19-8-2008 as me .....

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..... conclusions reached which were on the basis of the date of death of the proprietor also appear to be incorrect and therefore will have to be reconsidered. However, in view of the fact that the fact of death of proprietor was not brought to the notice of Original Adjudicating Authority or the appellate authority, they could not consider the legal issues involved and the other aspects of the matter. .....

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