2007 (8) TMI 171

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..... ling the Tribunal order - E/2608/2004-Mum - A/1341/2007-WZB/C-IV/(SMB) - Dated:- 10-8-2007 - [Order]. - Heard both sides. This is an application for rectifying the mistake that has been crept in passing the impugned order which resulted in dismissal of appeal filed by the assessee. The short question that involved in the above referred appeal is that whether the assessee can avail the benefit .....

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..... f the galleries shall not be included. Though this decision has been very much before me at the time of hearing of the appeal, the benefit is denied on the basis of the judgment of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. [1997 (89) E.L.T. 247 (S.C.)], and other connected decisions. Those cases relates to refund claim and the facts are not on similar lines. Now the questio .....

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..... ed the applicability of law laid down by the Supreme Court in the case of SPBL Limited to the facts of the present case." The aforesaid findings of the Hon'ble Bombay High Court makes it crystal clear that though the appellant is not a party before the Hon'ble Supreme Court in SPBL Limited case, the principle laid down therein can be given benefit by extending the same to the appellant as observed .....

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