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TMI Blog2007 (12) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. -1. This application for rectification of mistake is filed by the revenue against the order of the Tribunal dated 28-5-2007. 2. The Tribunal vide its order dated 28-5-2007 disposed of appeal Nos. E/2419 2420/02 by observing as under: "4. Considered the submissions made by both sides and perused the records. The records reveal that the refund claims were filed by both the appellant as a consequence of the Order-in-Appeal No. KPS/190/BVI/97, dt. 20-3-98 and KPS/28/BV/97, dt. 16-2-1998. Revenue was granted time to produce stay order or an appeal if any, filed against these two orders before the Tribunal when the matter was called out last time. Revenue has not produced any documents to indicate these two orders were under c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mac Laboratories was decided by the CESTAT vide its order No. C-111/29/WZB/2003, dated 3-1-2003 by allowing departmental appeal with reduced penalty. However while deciding the ROM filed by the assessee against the said CESTAT order, the CESTAT vide its order No, C-I/2024-2025/WZB/2003, dated 5-9-2003 recalled its earlier order dated 3-1-2003, and decided afresh the case and rejected the departmental appeal. (d) As the departmental appeal against O-I-A No. KPS/190/BVI/97, dt. 20-3-98 in respect of M/s. Vikas Testing Development Labs has been upheld, and the said O-I-A being set aside, the Order-in Appeal No. RJB/M-II/38-39/2002, dated 16-4-2002 (in respect of M/s. Vikas Testing Development Labs) passed by the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Considered the submissions made by both sides and perused the records. The revenue is seeking the rectification of mistake in our order dated 28-5- 2007 on the ground that the orders of the Commissioner (Appeals) were successfully challenged. It can be seen that the law is now squarely settled on this point. If the revenue failed to satisfy the Tribunal on specific query on the date of final hearing of the appeal, it cannot be said that there is an error apparent on the face of the record. As such, I find that there is no error apparent on the face of the order. Accordingly, the application for rectification of mistake filed by the revenue is dismissed. 6. At the same time, it would be, too naive, not to accept the fact, that, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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