2007 (10) TMI 168

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..... rat Earth Movers Ltd. have filed this Rectification of Mistake application in respect of the Final Order No 1818/2004, dated 16-11-2004 [2005(191) E.L.T. 764 (Tri)] passed by this Bench. 2. It has been pointed out that in the said Final order, the Tribunal inter alia considered various issues and one of the issues considered was relating to the dispute of duty demand of Rs 15,00,000/- relating to .....

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..... n was filed on May 26, 2005. Thus there was a delay of more than 3 months. In these circumstances, the learned SDR pointed out that the ROM has to be rejected. 4. On a very careful consideration of the issue, we find that the Tribunal has clearly held that conversion of electric crane into hydraulic on replacement of certain parts would not amount to manufacture. On the basis of the above reasoni .....

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