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2018 (5) TMI 1976

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..... hereas the issue involved in the present appeal is not the same as was involved in the final order relied upon by the Tribunal to dipose of the present appeal. According to us, this is an error apparent on the face of the record as the issue involved is altogether different and the decision rendered by this Tribunal dated 11-12-2017 is on a different issue. In the interest of justice, the order .....

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..... based on the submission from the authorized representative of the appellant that the issue is identical to the case disposed of vide Final Order No. 20925/2016, dated 6-10-2016 [2017 (347) E.L.T. 163 (Tribunal)], the Hon ble Tribunal believing the said submission disposed of the appeal E/1998/2010 in terms of the Final Order No. 20925/2016, dated 6-10-2016. The applicant has further stated that th .....

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..... mission and disposed of the appeal E/1998/2010. He further submitted that the present appeal was disposed of relying upon the final order on a different issue which is unrelated to the issue involved in the present case. He further submitted that this is an apparent mistake which has been caused. In support of his submission that in such circumstances, the Tribunal has the power to recall the orde .....

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..... l is not the same as was involved in the final order relied upon by the Tribunal to dipose of the present appeal. According to us, this is an error apparent on the face of the record as the issue involved is altogether different and the decision rendered by this Tribunal dated 11-12-2017 is on a different issue. Therefore in the interest of justice, we are of the opinion that the order dated 11-12 .....

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