TaxTMI 
TaxTMI 
1992 (2) TMI 236
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....er: S. Kalyanam, Member (J)]. E/Ref/Stay/131/89 & E/Ref/32/89/MAS. Shri Ramabadran, the learned Counsel for the petitioners/applicants craves leave to withdraw the Reference Application and the Stay Petition filed thereunder and accordingly they are dismissed as withdrawn. E/ROM/147/89/MAS. 2. Shri Ramabadran submitted that in the impugned order of the Tribunal dated 15-12-1988 the Tribunal h....
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.... petition is concerned, the petitioner had taken the input credit on the basis of the original order of the Assistant Collector classifying the product in question under Tariff Heading 85.07 under valid gate passes and the same cannot be disturbed. He contended that even though this question was not specifically canvassed before the Bench at the time of hearing of the appeal filed by the petitione....
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....nd will be operative only for the limited purpose of rectifying errors apparent on the face of the record. When admittedly a plea had not been made at all at the time when submissions were made in the open court, the mere fact that certain ground has been raised in the grounds of appeal would not clothe the petitioner with any right at this stage after the conclusion of the matter to seek relief o....