2004 (3) TMI 119

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..... Singhal, learned DR for the applicant Commissioner. In this case, the final order was passed by the Bench dismissing the appeal filed by the Revenue [2003 (156) E.L.T. 1029 (Tri.)]. One of the reasons for rejecting Revenue's appeal was that the earlier order of the Commissioner (Appeals) classifying the impugned goods under Heading No. 8414.80 was not set aside in appeal. 2. The learned DR state .....

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..... he Bench that the earlier order of the Commissioner (Appeals) was reversed in appeal. There is also no indication that other contrary decisions of the Tribunal were brought to the notice of the Bench. As such, we are unable to agree that the said order dated 7-8-2003 can now be changed through an application for rectification of mistake. The Revenue is seeking a change in the final order on the ba .....

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