2002 (2) TMI 1273

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....ri Hitesh Shah, JDR, for the Respondent. [Order]. - Both of these ROM petitions are filed in respect of the identical orders both dated 30-4-2001 passed by the Tribunal in the respect of the present petitioners. Both petitioners manufacture V.P. Sugar and had availed the Modvat credit during the year 1996 on the capital goods and the inputs under Rule 57Q and Rule 57A respectively. The proce....

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....n Appeal No. E/2032/97-NB(S) [2001 (131) E.L.T. 651 (T)] as per their knowledge and it was prayed that hearing may be adjourned. The Tribunal, however, observed that the appeals were already adjourned earlier on 6 or 7 occasions and decided to dispose of the appeals by following the ratio of the decision of the Tribunal in the case of Wipro Limited v. CCE [2001 (135) E.L.T. 1337 (T) = 2001 (43) RL....

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....or the petitioners contends that by not granting the adjournment and keeping the case in abeyance till the order of the Larger Bench of the CEGAT was available, the Bench in its impugned orders has committed an apparent mistake on record which calls for rectification. He, therefore, requests that both orders should be recalled and posted for reconsideration. I have considered these submissions. It....