2001 (10) TMI 699

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..... dent. [Order]. - This application attempts to bring out an error in the Tribunal's Final Order No. C-II/192-93/WZB/2001, dt. 16-1-2001. In this order the Tribunal upheld the order of penalty (but reduced the quantum substantially) imposed by the original authorities and earlier reduced by the appellate authorities, on the ground that although duty on yarn was payable at the spindle stage, the a .....

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..... ure and internal records maintained by the mill for the actual consumption of yarns in the manufacture of such fabrics". 3. Shri A.V. Naik clarified that this point had not been argued or brought up before the Tribunal or before any earlier authority. 4. If this point was not brought before the Tribunal, it cannot form the basis for a rectification of mistake. I further find that the e .....

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