TaxTMI 
TaxTMI 
2004 (6) TMI 369
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....ntosh, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application by M/s. DSM Anti-Infectives India (Pvt.) Ltd. for rectification of mistake in Tribunal's Final Order Nos. 697-698/2003 NB(C), dated 19-11-2003 [2004 (165) E.L.T. 69 (T)]. 2.  Shri V. Swaminathan, learned Consultant, submitted that the issue decided by the Final Order in question was whether th....
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....laration; that the Tribunal has observed as under : "It is not disputed by the Appellants that they had mentioned only "Testing" in the declaration filed by them. The plea of Revenue neutrality also does help the Appellants as the Revenue has also alleged value addition in the re-processed goods which has also not been rebutted by the appellants". 3.1 He contended that the said observation ....
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....further, mentioned that the second mistake relates to the effect that the Revenue has not at all alleged any "value addition" of the reprocessed goods, either in the show cause notice dated 12-3-2001 or in the Order-in-Original dated 15-11-2002 and as such the question of their rebuttal by them does not arise at all. 4.  Opposing the prayer, Shri Kumar Santosh, learned Senior Departmental Re....
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.... by them; that thus there was suppression of the actual processes carried out by them. 5. We have considered the submissions of both the sides. As far as the aspect of value addition is concerned, there is no mistake apparent on the face of the record inasmuch as the Applicants had themselves mentioned the same in the synopsis submitted by their learned Consultant. Regarding the other mistak....