2007 (3) TMI 524

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...., Advocate, for the Appellant. Shri U.H. Jadhav, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The applicants seek rectification of certain errors stated to be apparent ' from the record in Tribunal's Final Order No. A-322-323/WZB/MUM/2006/C-III, dated 10-2-2006 [2006 (196) E.L.T. 353 (Tri.-Mumbai)] holding that transaction value of dyes cleared by the ....

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....Premchand Pvt. Ltd. v. Commissioner of Income Tax, Gujarat (AIR 1993 SC 1613) wherein it has been held that a decision arrived at without taking note of the statutory provision was an order in which there was a mistake apparent on the face of the record. The applicants, therefore, contend that packing charges are not required to be included in the assessable value of their goods since the goods we....

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....is that no finding has been recorded or the argument of time bar although they raised such plea in their appeals memorandum. 4. The prayer for rectification is opposed by the ld. D.R. who submits that the applicants are seeking re-hearing of the appeals in the guise of ROM application and that, in any event, since the period in dispute is both prior to and subsequent 13-5-03, no error aris....

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....lue of the goods since they were cleared from the factory on payment of duty for being sold in the depot and hence transaction value will be the selling price of such goods at the depot on the date of removal. As regards the finding that the provisions of Sec. 4(1)(a) are applicable, since the depot is a place of removal subsequent to 13-5-2003, no error arises from holding that the transaction va....