2005 (11) TMI 359

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....pellant. Shri K.S. Reddy, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  The applicant has filed this rectification of mistake application in respect of the Final Order Nos. 1088-1091/2005, dated 5-7-05 passed by this Tribunal. 2. Shri M.S. Srinivasa, learned Advocate appeared for the applicant and Shri K.S. Reddy, learned DR for the revenue. 3.&emsp....

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....r has set aside the OIA 162/2004 in entirety instead of confining to the credit portion, since the issue of penalty was not before the Tribunal, a mistake apparent on the face of record has been committed by setting aside the Order-in-Appeal in entirety. 4. The learned SDR did not seriously contest the application. 5. We have gone through the records of the case carefully. We are c....