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2018 (8) TMI 1092

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..... nt and circulars are not mentioned in the order, it does not mean the same was not considered - there are no mistake apparent on record - ROM Application dismissed. - Application No.: E/ROM/10471-10473/2017, Appeal No.: E/779/2007-DB, E/964/2012-DB, E/701/2008-DB - M/10714-10716/2018 - Dated:- 25-7-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) For Appellant(s .....

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..... the appeal. However, all these materials were not considered by the Tribunal while passing the order. Therefore, there is an apparent error in the order dated 15.05.2017. The same needs to be corrected and effect to be given in the order. 3. Shri S.N. Gohil, Ld. Supdt. (AR) appearing on behalf of the Revenue supports the order of this Tribunal dated 15.05.2017. 4. We have carefully considere .....

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..... ntral Excise Tariff sub-heading No.2106.9019 as Others , which specifically covers Soft Drink Concentrates other than Sharbat , which is one of the sub entries of the description 'Soft Drink Concentrates'. For 'Soft Drink Concentrates', there are only two sub headings one for 'Sharbat' which is covered by Heading 2106.9011 and second one is Other category which is cover .....

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..... for the said classification is rejected as without any merit. 5. Another plea of the assessee-appellant is for admissibility of the benefit of Notification No. 3/2005-CE, dt.24.02.2005 (Entry No.11) for the subject goods. However, the entry No.11 of the said Notification inter alia, mentions Chapter sub-heading 2106.9099. When the Sub Heading 2106.9099 is not the classification for the subje .....

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