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2015 (4) TMI 1241 - CESTAT AHMEDABADRectification of mistake/Recalling of Final Order Nos. A/11715-11727/2013, dated 9-12-2013 - case of assessee is that the Department has to justify for recalling or rectification of mistake of the Final Order - Held that:- The Tribunal had not given the detail findings in the Final Order dated 9-12-2013 as both sides in agreement that the decision of the Hon’ble Gujarat High Court in the case of Prayagraj Dyeing & Printing Mills Pvt. Ltd. [2013 (5) TMI 705 - GUJARAT HIGH COURT] is in favour of the assessee. The Hon’ble High Court observed that the Court cannot proceed to hear the appeal filed by the Revenue as the Tribunal has not given analysis and opinion of the facts of the case. The Final Order dated 9-12-2013 is required to be recalled for recording details analysis of the facts and the laws of the case. ROM application allowed.
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