2014 (4) TMI 228

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..... ekharan: The application for rectification of mistake has been made against Order No: A/756-757/13/EB/C-II dated 28/08/2013 passed by this Tribunal wherein the case was remanded back to the adjudicating authority for examination of the individual contracts to ascertain the terms of sale and delivery to decide the matter afresh, taking into account the terms and conditions specified in the individ .....

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..... authority was in error. In order in para 5.2 we had observed that:          "5.2 However, from the invoices it is not clear what were the terms and conditions of sale i.e., whether the goods had to be delivered ex-works or the goods had to be delivered at the buyer's premises. As per the conditions of sale, if the goods are delivered at the buyer's .....

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