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TMI Blog2007 (9) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ttled by the decision of the Hon’ble Supreme Court in favour of the assessee – In remand proceedings Comm.. (A) did not follow & consider decision of SC – application is allowed - E/1750-1751/2005-SM(BR) - 478-479/2007-SM(BR)(PB) - Dated:- 28-9-2007 - Shri P.K. Das, Member (J) [Order]. -1 . The respondents filed these applications for rectification of mistake in Final Order No. 74 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the decision of the Division Bench of the Tribunal in the case of Shakumbari Sugar Allied Industries Ltd. [2004 (176) E.L.T. 819 (Tri.)] as upheld by the Hon'ble Supreme Court [2005 (189) E.L.T. A62 (S.C.)]. He submits that Larger Bench of the Tribunal constituting Members in the case of Hindustan Lever Ltd. v. CCE, Mumbai-I - 2006 (202) E.L.T. 177 (Tribunal-LB) held that the rect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the decision of the Division Bench of the Tribunal in the case of Shakumbari Sugar Allied Industries Ltd ., which was upheld by the Hon'ble Supreme Court. I find that the Larger Bench of the Tribunal in the case of Hindustan Lever Ltd. v. CCE, Mumbai - 2006 (202) E.L.T. 177 (Tribunal-LB) held that when the order was passed without considering the decision of the Hon'ble Supreme Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4043/2004 ( CCE, Meerut v. Shakunibari Sugar Allied Industries Ltd .) as followed in the decision of the Tribunal in the case of CCE v. M/s. Sekraria Biswas Sugar Factory Pvt. Ltd. vide Final Order No. 953/07-SM (BR) dated 11-5-2007." 4. The miscellaneous applications filed by the respondents for rectification of mistake in Final Order dated 10-4-2007 are allowed in the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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