2005 (3) TMI 568

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..... Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Krishna Kumar, Member (J)]. -  Heard both sides. The applicant/appellant has filed the ROM application against the order dated 4-2-2005 [2005 (183) E.L.T. 290 (Tribunal)] on the following grounds :- (a)     It appears from this Hon'ble Tribunal's order dated 4-2-2005 that though the Applicant's partner....

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....submission filed on 17-1-2005. In this submission the applicants had categorically stated in Para 7.1. that they are not sharing common office with Atul Drug House (ADH), that in Para 8.1 had submitted that they have their own separate telephone connection and ADH had their own separate connection, However, this Hon'ble Tribunal in Para 4 have observed that the facts regarding common premises, com....

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....ed from the assessable value. (e)     Thus, it would be in the interest of justice to recall the order and give opportunity to the Applicants to argue the grounds taken in Memo of Appeal including the written submission. (f)      The Hon'ble Supreme Court in the case of J.K. Synthetics Ltd. v. CCE reported in 1996 (86) E.L.T. 472 (S.C.) had allowe....