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TMI Blog2007 (10) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ession ‘rectification’ and not review - impugned order is liable to be set aside and the matter is remanded back to the Tribunal for rehearing the rectification application in accordance with law. - 2237 of 2007 - - - Dated:- 18-10-2007 - F.I. Rebello and J.P. Devadhar, JJ. [Order].- P.C. :1 . Rule. Heard forthwith. 2. The petitioners have approached this Court against the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are used for pre fabricated buildings. 3. We have heard learend counsel for the parties. The Tribunal in its earlier order relied on the Judgment of the Tribunal in the case of Excon Bldg. Material Mfg. Co. Pvt. Ltd. V/s. Commissioner of Central Excise, Bombay decided on 23-11-1998.[1999(112) E.L.T.516(Tribunal)] The Supreme court in Excon Bldg. Material Mfg. Co. Pvt. Ltd. V/s. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l dated 27-1-2006.[2006 (200) E.L.T.136(Tribunal)] Considering the contention urged on behalf of the petitioners and considering the judgment of the Supreme Court in Bharat Bijlee Limited (Supra), in a case where the material on record was not considered, that would fall within the expression 'rectification' and not review. 5. Considering the above, in our opinion, the impugned order is l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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