1986 (11) TMI 238

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.... and Shri K.L. Singhal, Advocates, for the Appellants/Applicants. Shri J. Gopinath, S.D.R., for the Respondent. [Order per : K.L. Rekhi, Member (T)].  - By these two applications filed under Section 129B(2) of the Customs Act, 1962, the applicants require this Tribunal to rectifiy, what they call, mistakes apparent from the record in the aforesaid order of the Tribunal. 2. We....

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....ent; (3) in case of ambiguity in the wording of the entry, the benefit of it should go to the assessee; and (4) in the case of two entries being applicable, lower tax burden should be imposed on the assessee. They also plead that benefit of a later Bench order, dated 19-4-1984 which held that "modernisation and revamping do not in themselves preclude substantial expansion of an existing u....