TMI Blog2016 (6) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court for decision and finally settled by the Hon'ble Supreme Court in favour of the appellant, reported as CCE, Vadodara vs. Birla Copper Limited [2015 (11) TMI 901 - SUPREME COURT]. - the present application for rectification of mistake becomes infructuous and does not merit consideration. - E/1926/2003 - M/10300/2016 - Dated:- 2-6-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Applicant (s) : Shri V. Sridharan, Senior Advocate Shri Anand Nainawati, Advocate For Respondent (s) : Shri J. Nagori, Authorised Representative ORDER Heard both sides. 2. This ROM Application filed by the appellant way back in the year 2005 has a chequered history. The appeal was heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ld. Advocate argued at length on merits of the case submitting that the appeal taken by the Revenue against the order of the Tribunal does not find favour from the Hon'ble Supreme Court. While upholding the views expressed by the third Member concurring with the Member Technical, the Hon'ble Supreme Court dismissed the appeal filed by the Revenue. 4. Advancing argument on the ROM application, the ld. Advocate has submitted that before the adjudicating authority as well as before the Division Bench of this Tribunal, even though it was pleaded that in the event if it would be concluded that duty be payable on the gold bar denying the benefit of exemption notification, then also the applicant would not be required to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion seeking rectification of the order becomes in-fructuous. 6. We have carefully considered the submissions and perused the records. We find that the principal issue in the decided Appeals has been whether the Appellant are eligible to the benefit notifications stated above to their final product gold bar manufactured out of anode slime/dore anode. This issue has travelled up to Hon ble Supreme Court for decision and finally settled by the Hon'ble Supreme Court in favour of the appellant, reported as CCE, Vadodara vs. Birla Copper Limited 2015 (325) ELT 427 (SC). Their Lordships observed as follows:- 7. It is difficult to accept the aforesaid contention having regard to the description of goods that is exempted by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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