2000 (11) TMI 172

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..... cants filed this rectification of mistake application in respect of Final Order No. 1078/99-B1, dated 5-10-1999 passed on Appeal No. E/112/93-B1 filed by the Commissioner of Central Excise, Rajkot. 2. Heard both sides. 3. The contention of the applicants in the application is that the applicants, who were respondents in the appeal, had filed a cross-objection No. 127/93-B in the year 1993. The F .....

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..... dering the cross-objections. The Circular issued by the Board, a copy of which was also filed with the letter dated 5-7-1999, was also not considered at the time of passing the Final Order. In this view of the matter, we hold that the appeal should have been decided after considering the cross-objections and the Circular issued by the Board. Accordingly, the rectification of mistake application is .....

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