2010 (9) TMI 1014

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..... This is a ROM application filed by the Revenue for rectifying an error apparent on record in our Final Order Nos. 195 196/2007 dated 5-2-2007 [2007 (213) E.L.T. 226 (Tribunal)]. Several grounds are raised in the petition. It is pointed out in the petition that in the Final Order cited, the Tribunal had concluded that order-in-original No. 31/2005-06 dated 22-12-2005 and order-in-original No. .....

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..... error since the department had filed an appeal against the said order of the Commissioner. 3. We have heard both sides. We have carefully perused the case records and the submissions by both sides. We find that the Tribunal reproduced paragraph 1 to 7 of each of the orders 31/2005-06 dated 22-12-2005 and 36/2005-06 dated 20-4-2006 in addition paragraphs 9 and 29 of order-in-original No. 31/2005 .....

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..... rect. Obviously, therefore, the orders-in-original No. 31/2005-06 dated 22-12-2005 and No. 36/2005-06 dated 20-4-2006 had not dealt with the same issue as found by the Tribunal. 5. As regards the finding that the order-in-original No. 31/2005-06 dated 22-12-2005 had reached finality, we find that this finding was recorded before the time allowed under law for filing appeal before the Tribunal h .....

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