9911796707
TMI Blog2002 (8) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. - These are two applications filed by M/s. Enterprises and S.K. Electronics for rectification of mistake said to have crept in Tribunal's Misc. Order Nos. M/1-10/2000-NB, dated 10-1-2000 [2000 (116) E.L.T. 364 (Tribunal)]. 2. Shri Ajay Jha, learned Advocate, submitted that the appellants manufacture, stamping and lamination and avail of Modvat credit of the duty paid on the inputs used i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m along with the various other appeals; that the Tribunal vide its order dated 10-1-2000 decided the questions arisen in other appeals; that however, issue arising in their appeals was not dealt with; that, therefore, applications filed for rectification of mistake which were dismissed as withdrawn vide Tribunal's Misc. Order No. M/102-103/2001-NB, dated 18-5-2001. The Learned Advocate mentioned t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Bench and as the Larger Bench had not considered the question in the case of M/s. Balmer Lawrie & Co. Ltd. and others [2000 (116) E.L.T. 364 (Tribunal)], a mistake has crept into the order which requires to be rectified. He emphasized that non consideration of the issue arising in their appeals by the Larger Bench is a mistake in terms of Section 35 'C' of the Central Excise Act which requires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Larger Bench and as such no mistake has crept in the Misc. Order dated 10-1-2000; that the Larger Bench has to answer the issues referred to it and is not to answer the questions which have not been referred to it; that, therefore, there is no mistake apparent from the record; that if the issue involved in their appeals have not been referred to Larger Bench, the Bench hearing their appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not, therefore, be claimed that any mistake has crept into the Misc. Order Nos. M/1-10/2000, dated 10-1-2000 [2000 (116) E.L.T. 364 (Tribunal)]. We accordingly, reject both the applications. The appellants are at liberty to pursue their appeals before the Bangalore Bench of this Tribunal-in pursuance of the directions of the Hon'ble High Court of Karnataka and mention the directions as contained i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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