2007 (11) TMI 490

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....Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the appellants says that there is a mistake apparent from the record, in our Final Order No. 818/07, dated 3-7-2007 [2007 (217) E.L.T. 136 (Tri.)] in the captioned appeal. The appeal was directed against the order of the lower appellate authority declining permission to transfer certa....

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....thority. It is also submitted that, though such a claim was not specifically made in the memorandum of appeal before this Tribunal, it was very well discernible from the prayer for consequential relief. It is submitted that the consultant for the appellants had also emphatically made the plea before the Bench at the final hearing stage. We have heard learned SDR also, who finds no mistake whatsoev....

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....oted by us. The present argument of learned counsel is that interest on Cenvat credit is a consequential relief and, therefore, it should be discerned from prayer (2) [that both the impugned orders are required to be quashed and set aside and the appeal may be allowed with consequential relief]. In the memo of appeal that interest on Cenvat credit was also claimed in the appeal. We are afraid, lea....