TMI Blog2007 (11) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. This application filed by the respondents in Appeal No. E/806/2005 is for rectification of mistake apparent from the record in Final Order No. 117/07, dated 9-2-2007 passed by this Bench in the said appeal. One mistake pointed out by the applicant is that the authorization letter for the appeal was not properly examined by the Bench before overruling the preliminary objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord of proceedings of the department, it cannot be said that there is any mistake apparent from the record as alleged in the present application, nor can any citation of case law create any such mistake . 2. Another mistake noted in the present application is to the effect that the written submissions of the applicant were ignored by the Bench while passing final order. There is no attempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in the present application. As rightly noted in the final order, learned Consultant had cited a plethora of decisions of the Tribunal in support of the refund claim in question. However, the Larger Bench decision in Gauri Plasticulture (supra) cited by SDR was against them. In the circumstances, the appeal of the Revenue came to be allowed in view of the Larger Bench decision. 4. Having fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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