TaxTMI 
TaxTMI 
1998 (11) TMI 320
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....Order per : Lajja Ram, Member (T)]. - M/s. Joshi Steel Industries with reference to the Tribunal's Final Order No. E/358/97-B, dated 28-2-1997, in Appeal No. E/1667/87-B1 had filed the present application for rectification of mistake (ROM), in which it had been submitted that the Tribunal had erred in classifying the goods in question as 'flat' instead of 'bar', and that it was an error app....
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....t in dispute and that the appellants themselves had declared their product as flats. He submitted that all relevant aspects of the matter had been examined by the Tribunal. The trade parlance, proper meaning of the product in question, etc. had been discussed and that there was no mistake in the order. He pleaded for the rejection of the ROM application. 4. We have carefully considered the m....
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....ness of the flats was exceeding 5 mm. There was no plea that the goods in question were not flats but were bars. Para 12 from the reply to the show cause notice is extracted below :- "12. That with these backgrounds, the petitioner answers the queries made in the show cause notice as follows : (a) That the seized M.S. flats weighing 400 kgs. exceed 5 mm. in thickness and are therefore not dutiab....
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....he Tribunal for the first time a dispute was raised about the very nature of the product - whether 'flat' or 'bar' - while all along earlier the dispute was limited to the thickness of the flats. As the issue relating to the bars was raised before the Tribunal, the tariff structure and executive instructions with regard to the flats and bars were discussed in para 7 of the order; product specifica....