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2008 (6) TMI 139

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..... of in the final order - After hearing the learned SDR for the applicant and the learned counsel for the respondents, we acknowledge this mistake and accordingly recall the final order - E/1064 & 1085/2004 - 236 and 237/2008 - Dated:- 4-6-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Smt. R. Bhagyadevi, SDR, for the Appellant. Smt. L. Mythili, Advocate, for the Re .....

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..... sify the yarn under Heading 56.06 of the CETA schedule, notwithstanding the fact that the yarn was found, by chemical test, to be composed of 85% of cotton." In the present applications, the Commissioner points out that, only in one of the three show-cause notices issued to M/s. Arunachala Gounder Textile Mills (P) Ltd., the department had proposed classification of the yarn under Heading 56.06. .....

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..... tices was not taken note of in the final order. After hearing the learned SDR for the applicant and the learned counsel for the respondents, we acknowledge this mistake and accordingly recall the final order dated 30-8-2007. The applications are allowed to this extent. The appeals of the two parties will be heard afresh on 30-7-2008. Both sides take notice. 3. Before parting with the case, we .....

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..... 2007, which, by virtue of the last para thereof, became the final order in Appeal Nos. E/1064 1085/2004. The said order was pronounced and dictated in the open court in the presence of the SDR. It was open to the SDR to point out any factual error. We suppose, had he been conversant with the facts of the case, he would have been in a position to point out any apparent factual error. Unfortunatel .....

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