1999 (6) TMI 247

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....ltant, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This Rectification of Mistake application has been filed by the Revenue pointing out that the Tribunal had disposed of Appeal No. E/477/95 by Final Order No. 15/95, dated 20-10-1995 by a Single Member Bench by allowing the party's appeal pertaining to interpretation of Notification. Single Member Bench was not competent to ....

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....ent on the record, they recalled the Order No. dated 15/95, dated 20-10-1995 passed by Single Member Shri S. Kalyanam for re-hearing of the Appeal No. E/477/95. The appeal came up for hearing before the bench comprising of Shri V.P. Gulati, Member (T)and Shri T.P. Nambiar, Member (J) and the appellants had been represented by Shri P. Thomas, Consultant and the Revenue was represented by Shri V. Th....

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....ned DR for the Revenue and Shri P. Thomas, Consultant for the party in the matter. After going through the records both have stated that vide reference Order No. 96/96, dated 15-7-1996 passed by the Tribunal on the reference application filed by the Revenue in Appeal No. E/477/95, the earlier order of the Tribunal was recalled for re-hearing vide Order No. 96/96, dated 15-7-1996 and the matter was....