2003 (6) TMI 293

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....he Appellant. Shri Sudhir Malhotra, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This ROM application has been moved by the Revenue seeking rectification of the mistake in the impugned final order of the Tribunal dated 16-9-2002 vide which the appeal of the appellants (respondents in this application) was accepted. 2. The mistake pointed out in the applica....

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....sputed before us that for discharging the duty liability in terms of Section 3A of the Act, the payment was required to be made through PLA and no part of payment could be made through Modvat credit. The certificate of payment was produced by the Counsel during the course of arguments in the main appeal, shows that part of payment i.e. Rs. 17,36,391/- was made by the assessees through Modvat credi....