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2005 (9) TMI 489

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....er : P.G. Chacko, Member (J)]. - In this application of the Revenue, it is submitted that there is an apparent mistake in our Final Order No. 205/2005, dated 10-2-2005 [2005 (184) E.L.T. 282 (T)] passed in the captioned appeal. After examining the records and hearing both sides, we find that, in the final order, we were following, with approval, the view taken by the lower appellate authority in....

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....tified. 3. In this application, the Department has not found fault with our observation contained in the last sentence of Para 2 of the final order. We observed that the ld. Consultant's submission that Order-in-Appeal No. 148/2003 had not been appealed against was not disputed. Our conclusion in the final order is based on this fact. That Order-in-Appeal No. 148/2003 had actually been appea....