1991 (5) TMI 150

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.... [Order per: G. Sankaran, President], -  This is an application filed by the Collector of Central Excise, Chandigarh, seeking rectification of an alleged mistake in the Tribunal's order No. 544/90-C dated 30-5-1990. It is pointed out that the show cause notice in the proceedings was issued by the Assistant Collector under Rule 9(2) of the Central Excise Rules, 1944 and, therefore, the observ....

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....ar that the decisions relied on by the applicant-Collector were cited before the Tribunal. The learned counsel for the respondents relies on the Orissa High Court judgment in Commissioner of Income-tax v. Jagabandhu Roul in support of his submission that non-reference by the Tribunal, while disposing of an appeal, to an authority which had not been placed before it would not constitute a mistake w....