1992 (2) TMI 236

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....n, DR, for the Respondent. [Order per: 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to withdraw the Reference Application and the Stay Petition filed thereunder and accordingly they are dismissed as withdrawn.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....

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....ioner is not concerned. So far as the present 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....

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....ct, 1944 is very much limited and circumscribed and 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 af....