2000 (1) TMI 257

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....r Narain, Ashok Sagar, Advocates, for the Respondents. [Order per : A.C.C. Unni, Member (J)]. -  M/s. CEAT Tyres (India) Ltd. have filed a Miscellaneous Application for rectification of certain mistakes which have allegedly crept into the Tribunal's Miscellaneous Order No. 96/98-C in CCE v. CEAT Tyres (India) Ltd. (Appeal No. E/5848/92-C). In the said Appeal a difference of opinion aros....

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....ver, submitted that there were also some other issues which were raised and argued before the Bench which did not find mention in the separate orders passed by the Members. He submitted that there were questions like limitation and methodology of calculation which are also involved in the appeal but which has not been dealt with in either of the separate orders of the Hon'ble Members. Since the qu....

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....d that the appeal which was filed by the Department arose from the order of the Collector in which he had decided the issue of classification in favour of the assessee. Collector had not therefore considered it necessary to decide the further issues. Since difference of opinion had arisen on the question of classification itself, the said question had been rightly referred to the Third Member. The....

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....er dated 2-6-1998 would require modification since the reference as presently framed has left out the points relating to limitation and the methodology of calculation. 5.  In the above view of the matter, we recall Miscellaneous Order No. 96/98-C and frame the following issue for consideration of the Third Member:-  "Whether in view of the observations and findings of the Hon'ble M....