TMI Blog2014 (11) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... licable as we have considered the merits of the case and it needs to be ascertained whether appellant is eligible for the Cenvat credit or not. Since identical issue as is in the matter is remanded back to the Adjudicating Authority, we find that the error which has crept in the final order of the Tribunal by non-mentioning of OIO No. 10/Dem/2002 needs to be rectified and we do so. - Rectification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill pending, and there is no clarity whether OIO No. 10/Dem/2002 dtd 19.3.2002 has also been set aside due non mention of such an OIO number in the Order of the Tribunal. It is his submission that an identical issue came up before the Hon ble High Court in the case of M/s Himanshu Trades - 2010.253.ELT.520 (Guj.) and their Lordships have set aside the order by which the Tribunal dismissed the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions made by both sides and perused the records. 6. At the outset, it is to be noted and recorded that the application filed by the appellant for correcting the typographical error of non-inclusion of OIO No. 10/Dem/2002 is filed beyond the period of limitations. 7. At the same time, we find that, factually the issue involved in OIO No.10/Dem/2002 is identical to issue as was in O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be rectified and we do so. Accordingly, we rectify the error and clarify that our Final Order No. C II/475-78/WZB/2003 dated 21.3.03 disposes of two appeals and also set aside Orders in Original No. 09/Dem/2002 and 10/Dem/2002 both dated 19.3.2002; also that wherever in the entire order, wherever the words appeal, notice; occurs they have to be read as appeals and notices . Application for rect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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