TMI Blog2002 (8) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... rprises and S.K. Electronics for rectification of mistake said to have crept in Tribunal's Misc. Order Nos. M/1-10/2000-NB, dated 10-1-2000 [2000 (116) E.L.T. 364 (Tribunal)]. 2. Shri Ajay Jha, learned Advocate, submitted that the appellants manufacture, stamping and lamination and avail of Modvat credit of the duty paid on the inputs used in or in relation to the manufacture of their final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al vide its order dated 10-1-2000 decided the questions arisen in other appeals; that however, issue arising in their appeals was not dealt with; that, therefore, applications filed for rectification of mistake which were dismissed as withdrawn vide Tribunal's Misc. Order No. M/102-103/2001-NB, dated 18-5-2001. The Learned Advocate mentioned that the issue involved in their appeal is whether the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question in the case of M/s. Balmer Lawrie Co. Ltd. and others [2000 (116) E.L.T. 364 (Tribunal)], a mistake has crept into the order which requires to be rectified. He emphasized that non consideration of the issue arising in their appeals by the Larger Bench is a mistake in terms of Section 35 'C' of the Central Excise Act which requires to be rectified by the Larger Bench. 3. Opposing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the Misc. Order dated 10-1-2000; that the Larger Bench has to answer the issues referred to it and is not to answer the questions which have not been referred to it; that, therefore, there is no mistake apparent from the record; that if the issue involved in their appeals have not been referred to Larger Bench, the Bench hearing their appeals can refer the matters to the Hon'ble President for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ept into the Misc. Order Nos. M/1-10/2000, dated 10-1-2000 [2000 (116) E.L.T. 364 (Tribunal)]. We accordingly, reject both the applications. The appellants are at liberty to pursue their appeals before the Bangalore Bench of this Tribunal-in pursuance of the directions of the Hon'ble High Court of Karnataka and mention the directions as contained in the High Court's Order dated 17-2-98. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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