1998 (12) TMI 265

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....nkara Vadivelu, JDR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. - This is an application for Rectification of mistake arising on face of record of Final Order No. 1946/97, dated 29-7-1997. Learned Advocate Shri Basil, A. Menezer submits before us that whereas in Para 4 of the said order, it has been recorded that the Modvat credit was taken six months after the date of recei....

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.... computing the limitation as judged in the said Final Order. 3. Heard Learned JDR Shri S. Sankara Vadivelu who submitted that Para 4 of the said order very clearly indicates that what was in the mind of the Hon'ble Tribunal was 6 months from the date of receipt of inputs. He submitted that the facts on record clearly show that the credit was taken much after 6 months from the date of recei....

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....ular page. It also suffers from a mistake that in the penultimate line of the said para, it has been recorded that 6 months are from the date of the show cause notice which we find is at variance with the earlier position recorded in Para 4, that is, 6 months from the date of receipt of inputs. We therefore find that there exists these two mistakes on the face of record of the order. 5. In....