9911796707
TMI Blog2015 (4) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue as the Tribunal has not given analysis and opinion of the facts of the case. The Final Order dated 9-12-2013 is required to be recalled for recording details analysis of the facts and the laws of the case. ROM application allowed. - Application Nos. E/ROM/10097, 10182, 10185-10187/2015 in Appeal Nos. E/199/2012, E/1320, 1469/2008 and E/1792, 916/2009 - Misc. Order Nos. M/10929-10933/2015-WZB/AHD - Dated:- 21-4-2015 - Shri P.K. Das, Member (J) and H.K. Thakur, Member (T) Shri Paritosh Gupta, Advocate and N.J. Gheewala, Consultant, for the Appellant. Shri K. Shivkumar, Authorised Representative, for the Respondent. ORDER [Order per : P.K. Das, Member (J)]. - Revenue has been filed by these applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative for the Revenue had given concession and recorded in the final order. Thus, there is no mistake in the final order, and therefore, there is no requirement for recalling of the order. He further submits that the Revenue had not disclosed in their application as to why the decision of the Hon ble Gujarat High Court in the case of Prayagraj Dyeing Printing Mills Pvt. Ltd. (supra) be applicable in the present case. 4. After hearing both the sides and on perusal of the records, we find that the Tribunal by Final Order dated 9-12-2013 allowed the appeal filed by the appellant. The relevant portion of the said order is reproduced below :- When all these cases were called out, we find that the issue involved is regarding av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined the contention and also compared the facts of two sets of cases. However, when the departmental representative himself agreed before the Tribunal that the issues are covered by the decision of the Court, the Tribunal was prevented from undertaking any such exercise. At the first instance, therefore, when this Court is expected to examine only substantial question of law, we refuse to undertake such exercise. Instead, we leave it to the Department to approach the Tribunal either for rectification or for recalling the order by pointing out relevant facts and the reason why the departmental representative might have been misled into giving such a concession. We are conscious that concession on facts or law given by the legal representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... craves leave of this Hon ble Tribunal to refer to and rely upon the order passed by the Hon ble Supreme Court of India at the time of hearing of this application. It is further submitted that due to the above inadvertent mistake by the Departmental Representative, in addition to the fact that he has not obtained approval from the competent authority for giving such concession, this Hon ble Tribunal was led to believe that the appeal under consideration is covered by decision rendered by the Hon ble High Court of Gujarat in the case of Prayagraj Dying Printings Mills Pvt. Ltd. (supra) and consequently by order dated 9-12-2013 allowed appeal filed by the respondent-assessee. The applicant tender unconditional apology on behalf of the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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