TMI Blog2014 (11) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Department to approach the Tribunal either for rectification or for recalling the order by pointing out relevant facts and the reason why the departmental representative might have been misled into giving such a concession. The concession on facts or law given by the legal representative of a party, may not bind the party. However, entertaining the dispute of the Department before us w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India [2013 (290) E.L.T. 61 (Guj.)]. 2. Learned counsel for the Revenue desired to distinguish the facts of these cases from those involved in the decision of this Court in case of Prayagraj Dyeing Printing Mills Pvt. Ltd. (Supra). However, we noticed that before the Tribunal the representative of the Department had agreed that the issues are covered by the said decision of the High Court. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. On perusal of the said judgment, we find it so. 3. If the representative of the Department had not given the said concession and argued before the Tribunal that the facts arising in the case of Prayagraj Dyeing Printing Mills Pvt. Ltd. (Supra) were vitally different, the Tribunal was duty bound to and would surely have examined the contention and also compared the facts of two sets of cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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