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TMI Blog2018 (8) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... 17, Appeal No.C/12848,12587,12523-12526/2013-DB - M/10514-10519/2018 - Dated:- 22-6-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri Anand Nainawati (Advocate) For Respondent: Shri S.k.ShukIa (A.R.) ORDER Per: Raju 1. This Rectification of Mistake application has been filed by the G D Overseas and ors in respect of the order of Tribunal No. A.10697/10728/2017 dated 31.03.2017. 2. The Ld. Counsel for the appellant pointed out that the order of Tribunal is based on the decision of Hon'ble High Court in the case of Orian Enterprises 2015 (326) ELT 117 (Del.). 3. The Ld. Counsel informed that the said decision of Hon'ble High Court in case of Orian Enterprise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quality control and inspection) order. 7. Thus, it would be incorrect to say that the Tribunal order dated 31.03.2017 relies solely on the decision of Hon'ble High Court of Delhi in case of Orian Enterprises. The appeal was rejected on two counts and thus, even if, one factor has changed the final results remains the same. 8. The applicant had relied the decision of five members bench of Tribunal in case of Hindustan Lever Ltd. In para 7 and 8 said decision following has been observed. 7. In the circumstances, it was incumbent upon the Tribunal to take into consideration the Apex Court's decision to which its attention was invited in the rectification proceedings. The case of the petitioner is more sound considering the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be effected. Thus, our task is very simple, and we, in view of the decision of the Gujarat High Court in RPG Life Sciences Ltd. (supra) and the decision of the Madras High Court in V. Guard Industries Ltd. (supra), declare that the Larger Bench decision in Gujarat State Fertilizers and Chemicals reported in 2000 (122) E.L.T. 232 (Tribunal - LB) stands overruled. The reference is answered accordingly. Form the above, it is apparent that in a case where Hon'ble Apex Court decision is pronounced, subsequent to the decision of lower court, only in those circumstances, the Rectification of Mistake application can be entertained. The principle being that decision of Hon'ble Apex Court is defacto law of the land In the instance c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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