2004 (11) TMI 345

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..... SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellant filed this application for rectification of mistake in the Final Order dated 1-4-2004 [2004 (169) E.L.T. 73 (Tri.)]. 3. The contention of the appellant is that while deciding the issue regarding applicability of Rule 96ZO(3) of Central Excise Rules, the Explanation to Rule wa .....

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..... red under the provisions of aforesaid levy scheme. After hearing ld. SDR and perusing the impugned order, we find merit in the contention of the appellant that for deciding the issue in dispute the provision of Explanation to Rule 96ZO(3) of Central Excise Rules are material. Therefore, the Final Order is recalled and the matter posted for re-hearing on merits on 1-12-2004.
Case laws, Decision .....

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