1997 (6) TMI 122

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....or the Appellant. Shri Satnam Singh, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  In the captioned application, the applicant has submitted that there has been an error apparent on the face of the records inasmuch as the point of limitation was taken up not only in the memo of appeal but also at the time of personal hearing. But the same was not considered while....

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....submissions of the learned Counsel. From the records we find that the two appeals were listed together. We also note that the arguments advanced by the appellants in the case of M/s. Kumar Enterprises were adopted for arguing the case of M/s. Swastik Industrial Power Lines P.Ltd. Since the two appeals were heard together perhaps there was some mix up. The order of M/s. Kumar Enterprises i.e. the T....