2007 (3) TMI 522

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....e Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The applicant seek rectification of mistake stated to be apparent from the record of Tribunal's Final Order No. A/1174/WZB/06-C.I.(EB) dated 6-7-2006 [2006 (205) E.L.T. 804 (Tri. - Mum.)] by which appeal No. E/1760/2005 of the appellants was allowed in the light of the ratio of the ....

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....e's appeal in the light of the judgment of the Hon'ble Punjab & Haryana High Court in Shree Bhagwati Steel Rolling Mills v. CCE, 2007 (207) E.L.T. 58 (P&H) is not sufficient ground to hold that there is any mistake in the final order and the Allahabad High Court decision in the case of Laxmi Electronic Corporation Ltd. v. Commissioner of Income-tax, 1991 (188) ITR 398 (All) relied upon by the lear....