2000 (9) TMI 471

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....ndents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an application filed by the Revenue to rectify the mistake on the ground that mistake has crept in with reference to the Final Order No. A/482/97-NB, dated 10-3-1997 [1999 (109) E.L.T. 727 (Tribunal)]. 2. Arguing for the Revenue Shri Sumit K. Das, ld. JDR pointed out that the Tribunal has proceeded to pass an order on the groun....

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....t that the goods so received were unwrought aluminium casting under gate passes issued by two Ahmedabad parties and endorsed by M/s. P.G. Foils in favour of M/s. Prem Cables Pvt. Ltd. As the inputs have been received by the assessee and used in the manufacture of final products are unwrought aluminium castings the assessee cannot take the credit on the basis of gate passes where description of the....

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....atter requires to be rectified. 4. On the other hand, Shri K.K. Anand, ld. Advocate appearing for the respondents before us submitted that no mistake has crept in the order. The way in which it was argued by the DR amounts to review of the order and review power is not vested with the Tribunal. He also submitted that the order passed by the Tribunal is in confirmity with the charges levelled....