2008 (1) TMI 135

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..... the Final Order No. 498/2007, dated 30-4-2007 passed by this Tribunal in Appeal C/07/2005 [2007(214) E.L.T. 342(Tri)]. 2. The learned Advocate, Shri V.J. Sankaram, pointed out that the Tribunal, in the above Final Order, has committed an error, which is apparent on the face of the record. He stated that the appellant imported certain goods viz. Brown Fused Alumina and classified the same under C .....

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..... the Department before the learned Commissioner (Appeals). Despite this undisputed position, the learned Commissioner (Appeals), though rejected the stand of the appellant for classification under CSH 2606.00, had also rejected the stand of the Department as well as the Adjudicating Authority for classification under CSH 2818.20 and held that the subject goods would merit classification under CSH .....

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..... essments made by the Asstt. Commissioner becomes totally invalidated and gets automatically vacated, and, since there is no order of assessment under CTH 2818.10, the amount sought to be realized by assessment under CTH 2818.20 are required to be refunded." In view of the above, the learned Advocate prayed that the Final Order has to be recalled and a decision should be taken in favour of the app .....

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