2000 (12) TMI 757

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..... for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In the present application for rectification of mistake (ROM), the learned Counsel had submitted that the matter came up for final hearing before the Tribunal, but full submissions could not be made by the appellants and they prayed to file written submissions after the hearing and that there is no mention in the order of the Tribu .....

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..... of the order. The matter was examined in detail and in the light of the agreement between M/s. Kay Aar Biscuits (Pvt.) Ltd. and M/s. Rich Food Products Pvt. Ltd., and in the light of the case law on the subject, the view taken was that the benefit of small-scale exemption under Notification No. 175/86-C.E. was not available to the appellants. 4. After carefully considering the ROM applicatio .....

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