Appeal dismissed due to lack of representation, preventing arguments on errors. Review of Order not permitted.

The Tribunal dismissed the application as there was no representation during the appeal hearing, leading to the specific errors raised by the applicants not being argued before the Bench. Consequently, no errors apparent on the face of the records in the Tribunal's Final Order were established, and seeking a re-hearing through a Review of Order was deemed legally impermissible.

---

---

Issues: Errors apparent on the face of the records in the Tribunal's Final Order

Analysis:

1. The applicants raised five specific errors apparent on the face of the records in the Tribunal's Final Order. These errors included:
- Not considering the comparable price for costing of captively consumed expanded Polyethylene sheets laminated with PVC Jute Mats.
- Failing to consider the acceptance of the revised declaration in the prescribed format submitted in 1998 declaring the price as Rs. 100.
- Not extending the benefit of Sales Tax while arriving at the assessable value.
- Neglecting to consider the quantum of profit overheads to be added while arriving at the costing of the captively consumed products.
- Failing to provide the benefit of Modvat.

2. Upon hearing both sides, it was noted that no one represented the appellants on the date fixed for the hearing of the appeal, despite notice. As a result, the above points raised by the applicants were not argued, leading to no recording of findings on these points by the Bench. Consequently, since the points were not raised before the Bench, there was no error apparent on the face of the Tribunal's order. The Tribunal emphasized that seeking re-hearing of the appeal through a Review of Order in the guise of an application was not legally permissible.

3. The Tribunal concluded that there was no merit in the application filed by the applicants, and subsequently dismissed the same. This decision was based on the lack of representation during the appeal hearing and the failure to raise the specific points in question before the Bench, thus precluding any errors apparent on the face of the records in the Tribunal's Final Order from being established.

---