2000 (4) TMI 260

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....Singh, JDR, for the Respondents. [Order per : A.C.C. Unni, Member (J)]. -  Shri J.S. Sinha, along with Shri Randhir Singh, ld. Advocates arguing the above ROM Application submits that while passing Final Order No. 926/98-B.2, dated 18-12-1998 the Tribunal had failed to take into consideration additional written submissions filed by the appellant at the time of final arguments before the....

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.... proceedings before it. He relied in this connection on the following case law: (a)        Deeksha Suri v. Income Tax Appellate Tribunal [1998 (102) E.L.T. 524 (Del.)] (b)        Commissioner of Income-Tax (CNTL) Ludhiana, Appellate v. M/s. Hero Cycles Pvt. Ltd. Ludhiana etc. etc. [AIR 1998 S.C. 1555], (c)  &n....

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.... of the additional written submissions filed on 28-9-1998 would have made any difference in so far as the conclusions reached by the Tribunal are concerned. 4. On examination of the said written submissions, it is seen that the said document explains various matters such as the technical aspects relating to the machine imported, definition of the term 'rolling bearings', the ingredients of....

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....er, in Paras 8 to 10 of the Final Order, the Tribunal has also discussed the orders passed by the authorities below and the contention of the appellants in support of their Appeal. It is seen that the technical aspects of the machines have been clearly gone into in the said paras. It was only on consideration of the submissions made - both written and oral - that the Tribunal had passed the impugn....