2004 (8) TMI 270

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..... [2003 (156) E.L.T. 861 (Tri. - Del.)] by which their appeal filed against the order in appeal passed by the Commissioner (Appeals) confirming the order in original, rejecting refund by way of recredit of the Modvat credit amount. 2. The sole ground contended by the learned Counsel is that the case laws cited by the appellants at the time of hearing of the appeal had not been incorporated in the .....

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..... order dated 21-7-2003 was passed after hearing both the sides. The order was dictated in the Court in the presence of the Counsel for the appellants, after referring to the facts and material brought on record. At that time, it is evident that no case law was cited by the Counsel, otherwise it must have been mentioned in the final order, which was dictated in the open Court. The argument of the C .....

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..... d down in Laxmi Tobacco Co. v. CCE, Raipur and West Coast Industrial Gases Ltd. v. CCE, Cochin referred by the learned Counsel is not attracted to the present case. In these cases, judicial precedents were cited at the time of arguments by the party, but were not referred and taken into account by the Bench and for that reason, the observations were made that it constituted to an error apparent on .....

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