TMI Blog2014 (1) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... SUPREME COURT OF INDIA] - Final Order was in favour of the department, the same was accepted - the question of the department filing an appeal against the said Final Order did not arise - the second sentence of para 3 need to be rectified - the conclusion recorded in para 4 of Final Order in favour of the respondent cannot be rectified. - Appeal No. 671/2004 - MISC. ORDER No. 25523/2013 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a statement to the contra needs to be suitably modified. It is also pointed out that, as Final Order No. 785 to 786/2007 was in favour of the department, the same was accepted by the department. Therefore, the second sentence of para 3 also requires to be modified. The learned Additional Commissioner (AR) has also prayed for making consequential amendments to the conclusive part of the Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contention was not contested. Finally the learned counsel prays for rejecting the ROM application. 3. We have considered the submissions carefully. We acknowledge two factual errors pointed out by the appellant in Final Order No. 655/2012. In Final Order No. 785 to 786 /2007 ibid referred to in para 3 of the above Final Order No. 655/2012, interest on receivables was held to be includible in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd. [2007 (209) E.L.T. 161 (S.C)] was followed by this Tribunal and the same indeed was followed by this bench in Final Order No. 655/2012. 4. In the result, the following paragraph is substituted for para 3 of Final Order No. 655/2012. In Final Order No. 785 to 786/2007 dated 26.06.2007 passed by this Tribunal in two appeals filed by the same assessee, interest on receivables was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bles was inbuilt in the sale price of the subject goods, the ratio of the apex court s judgments vide supra is applicable to the benefit of the respondent. 5. In para 4 of the Final Order, the words decisions of the apex court shall be substituted for the words case law. There will be no other change in para 4. 6. The ROM application filed by the appellant is disposed of in the above terms. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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