2005 (11) TMI 359

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.... 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. The learned Advocate pointed out that the Or....

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....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 convinced that a mistake apparent on the face of t....