1999 (10) TMI 681

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....or the Appellant. Shri K.L. Ramteke, JDR, for the Respondent. [Order]. -  In these six matters, Misc. application Nos. 261 & 263/97-Bom have been filed for recalling the order passed by the Tribunal on 12-3-1997 disposing of the appeal filed by the department (Appeal Nos. 118 & 123/96-Bom) (Respondent viz. M/s. Jay Bharat Steel Inds. & Gujarat Steel Rolling Mills) against Order-in-Appeal N....

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....that in terms of Rule 15 of the CEGAT (Procedure) Rules as well as Section 35B(4) of the Act, the cross-objection should be treated as an appeal and should be disposed of in the same manner as an appeal. After passing of the order in the said appeals, when the matters relating to ship breaking were taken up by us, Shri S.K. Kohli, one of the Counsel appearing for some of the assessees informed the....