2003 (4) TMI 379

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ang, Member (J)]. Heard both sides. 2. Applicants filed this application for rectification of mistake in the Final Order dated 4-10-2002 passed by the Tribunal. 3. The contention of the applicants is that the Tribunal in the Final Order wrongly relied upon the decision of the Hon ble Supreme Court in the case of C.C.E. v. Flock (India) Pvt. Ltd. reported in - 2000 (120) E.L.T. 285. Subse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stake. The Tribunal, while passing the Final Order, relied upon the decision of the Hon ble Supreme Court. We find that the mistake, which requires rectification, should be apparent on record. The Hon ble Supreme Court in the case of T.S. Balram, I.T. Officer, Company Circle-IV, Bombay v. M/s. Volkart Brothers, Bombay Ors. reported in 1971 AIR SC 2204 held that a mistake apparent on record must .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X