1998 (3) TMI 380

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..... . In this application it has been contended that there is a mistake apparent on the face of Final Order Nos. E/397-398/97-B in as much as the Tribunal has dismissed the department s appeal with the observation that the Show Cause Notice does not contain specific allegation of wilful suppression; whereas scrutiny of the said Show Cause notice shows that the following phrase was incorporated t .....

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..... i). 4. Our Final Order shows that we had examined the Show Cause notice and had found that the phrase mis-declared used in the first paragraph did not measure upto the wording used in the particular provision in the rule which read as follows :- Provided that where a credit has been allowed under sub-rule (2), on account of wilful mis-statement, collusion or suppression of facts.... 5. .....

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