2000 (11) TMI 496

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....the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The revenue has filed the above application for rectification of certain mistakes that are stated to have arisen from Tribunal's Final Order Nos. 03-04/2000-C, dated 22-12-1999. Learned DR submits that there is a mistake in paragraph 6 of the order, in holding that the Commissioner (Appeals) has not recorded any finding on t....

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....in terms of Sl. No. 4(b) (iii) of the Notification. He further submits that there was no necessity for the Tribunal to record a separate finding on tyre 195-65-R-15, in view of the fact that the cases were remanded for fresh decision to the jurisdictional Assistant Commissioner. 3. On hearing the rival submissions, we agree with the respondents that the lower appellate authority had not reco....