1989 (12) TMI 182

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....yal, S.D.R., for the Respondent. [Order per : Harish Chander, Member (J)]. - The Collector of Central Excise, Calcutta has filed the abovecaptioned application for rectification of mistakes in Order No. 436/87-B1, dated 23rd June, 1987. Shri K.D. Tayal, learned SDR has appeared on behalf of the Collector. He has reiterated the contentions made in the application for rectification of mistake.....

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....d on behalf of the assessee, has pleaded that there is no mistake in the order. The Bench had considered all the aspects. In support of his argument, he has referred to the following judgments : 1. Entremonde Polycoaters Private Limited, Nasik v. Collector of Central Excise, Pune -1984 (18) E.L.T. 310 (Tribunal). 2. Indian Granite Limited, Hyderabad v. Collector of Central Excise, Hyderabad ....

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....he conclusion; the Bench did not take into consideration the judgment of the Supreme Court in the case of J.K. Steel Ltd. -1978 E.L.T. J 355. We have reproduced relevant extract from the order of the Tribunal. We find that the Bench had come to the conclusion after taking into consideration the judgments cited by both sides. Hon'ble Supreme Court in the case of T.S. Balaram v. Volkart Bros. report....