2013 (10) TMI 616

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..... aran; These applications are filed by the appellant for rectification of error apparent on the face of record which is occurred in our final order No. A/10464/WZB/ AHD/2012 dated 09.04.2013. 2. Learned counsel would draw my attention to paragraph Nos. 8 and 9 to our final order dated 09.4.2013. It is his submission that though the final order is in favour of the assessee but the said final order .....

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..... 291) ELT 449 (Tri. Ahmd) for the proposition that the demand cannot be sustained due to one audit party having not coming to any conclusion that was an error and the second audit party bring the point in notice. 3. Learned departmental representative submits that the final order passed by this Bench is correct and there is no error apparent on the face of record. 4. On careful consideration of t .....

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..... to reargue the case, which is not permissible at this stage. If the appellant is aggrieved by any portion of the order, there are legal remedies available which can be explored, if advised to do so. 5. In view of this, I do not find any error apparent on the face of record in the order dated 09.4.2013. Accordingly the applications for rectification of mistake are dismissed. (Dictated and pronoun .....

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