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2012 (6) TMI 738 - AT - Central ExciseRectification of mistake - Held that:- The assessee’s appeal and the Department’s appeal were both directed against the same order of the Commissioner and both should have been listed for joint hearing and disposal. The assessee’s appeal, though filed later, was listed before the Bench for final hearing while the Department’s appeal, filed earlier, was still pending. Neither side mentioned anything about the pending appeal of the Department when the Bench passed Final Order dated 3-12-2009 in the assessee’s appeal. We are constrained to believe that both sides were aware of the factum of pendency of the Department’s appeal when the Final order was passed by this Bench on 3-12-2009. Be that as it may, the crucial finding recorded by the Bench in Final Order dated 3-12-2009, on the basis of which the assessee got relief, is erroneous and the injustice arising out of such finding has got to be remedied. There is a more or less similar situation in relation to Miscellaneous Order dated 19-7-2010 also - Decided against Revenue.
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