9911796707
TMI Blog1997 (12) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : S.S. Kang, Member (J)]. - This rectification of mistake application was filed by M/s. Jagasonpal Pharmaceuticals Pvt. Ltd. on the ground that the Tribunal in the Final Order No. A/2448/96-NB, dated 14-10-1996 [1997 (92) E.L.T. 414 (Tribunal)] has not given any finding in respect of the arguments raised by the appellants on the applicability of Note 5 to Chapter 30 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in this case the Tribunal in the rectification of mistake application recalled the order. 3. Heard Shri A.M. Tilak, JDR on behalf of the revenue. 4. The present application was filed by the appellants on the ground that no finding was given by the Tribunal in the final order in respect of applicability of Note 5 to Chapter 30 of the Central Excise [Tariff] Act, 1985. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case the dispute is in respect of the Modvat credit on the disposable syringes and needle packed along with the injection manufactured by the appellants. The appellants are manufacturing the medicine i.e. Medatec 25. The medicine was filled up in a ampules and thereafter these ampules with the syringe and the needle are packed in blister packing. 8. The plea of the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has recorded in para 2 of the order. 11. Hon'ble Supreme Court in the case of T.S. Balram v. Volate (sic) Brothers reported in AIR 1971 SC 2204 held that a mistake apparent on record must be obvious and patent mistake and not something which can be established by a long drawn process of recycling of points on which there may be two opinions. 12. In view of the above discussion, we d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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