9911796707
TMI Blog2007 (6) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... order where non-consideration of the judgments -Accordingly Tribunal's order is recalled and the appeal is allowed by way of remand to the Commissioner (A) X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to him, perpetuating mistake on record shall amount to miscarriage of justice. Therefore, it was the prayer of the learned Counsel for the Appellant that either the Tribunal may consider the appeal taking into account these two decisions or remit the matter back to the authorities below for reconsideration. 2. Learned J.D.R. appearing for the Revenue submitted that the appeal of the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, non-availability of latest judgment is inconceivable. Further record also revealed that the judgment in Indian Oil Corporation reported in 2005 (180) E.L.T. 202 Tri.-Del.) was cited, since a copy of the judgment was available on record. When both the judgments were submitted for consideration, any decision made ignoring the submission does not get sanction of law and the perpetuating mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of remand to the Commissioner (Appeals) with direction for reconsideration of the matter by restoring the appeal of the Appellant to the file of the learned Commissioner (Appeals). It is made abundantly clear that this is not a case of the review of the Appellate Order, but a clear case of rectification of mistake arising out of non-consideration of the citations made at the bar by the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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