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2014 (11) TMI 363

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..... ctor, Authorized Representative (DR) ORDER Per. Rakesh Kumar :- These are the ROM applications filed in respect of final order No. 56144-56159 of 2013 dated 25/04/2013 for rectification of mistakes apparent from the record. In the final order dated 25/04/13, the appeals filed by the appellants have been dismissed by relying upon judgments of the Tribunal in the case of Deepak Transport Bus Serv .....

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..... e - III (supra) is not applicable to the facts of this case. 2. Heard both the sides. 3. Shri Jatinder Mohan, Consultant, the learned Counsel for the appellant, pleaded that there is a mistake apparent from the record in the impugned order in as much as the order relies upon the Tribunal's order in the case of Deepak Transport Bus Service vs. CCE, Pune - III (supra) which is only a stay order, t .....

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..... n denovo proceedings and in view of this, at this stage, the Tribunal's order, in pursuance of which the matter has been decided by Commissioner (Appeals) in denovo proceedings, cannot be recalled. 5. We have considered the submissions from both the sides and perused the records. 6. Firstly, we find that though the Tribunal's final order relies upon the judgment of the Tribunal in the case of De .....

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