2000 (11) TMI 496

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....t. Shri G. Shiv Das, Advocate, for 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 (A....

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....t gave his finding only on the eligibility 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 th....