2019 (2) TMI 434

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..... r. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri M. Rajendran, Advocate for the Appellant. Shri C. Mallikarjuna Reddy, Superintendent /AR for the Respondent. ORDER Per: Mr. P.V. Subba Rao 1. These applications for rectification of mistake were filed by the applicant against the Final Order No. A/30750-30751/2018, dated 24.07.2018 on the following grounds: a) At the .....

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..... he assessee asserts that they were accepted on merits. I have not found any evidence to support either argument. Be that as it may, the earlier order of the Commissioner (Appeals) is not a binding precedent on the CESTAT and therefore an independent decision can be taken in this regard . On the second question of binding precedence of the CESTAT s decision as claimed by the applicant, the fin .....

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