2008 (1) TMI 686

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.... for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].  The miscellaneous application for rectification of mistake has been filed in respect of Final Order No. A/507-512/C-I/WZB/2007/EB dated 3-8-2007 Mahar V. Parekh v. Commissioner. 2. According to the applicants, in paragraph 7.9 of the final order, it has been held....

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....y, by M/s. Classic Plastics, Daman, should be adjusted against the liability of M/s. National Plastic Enterprises and only the net amount is recoverable by the Revenue. However, the Tribunal in paragraph 7.3 held that the Revenue has strong reasons to hold that the impugned goods could not have been manufactured by M/s. Classic Plastics. In paragraph 7.4, the Tribunal held that it was not convi....

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.... submitted that in the face of the findings recorded by the Tribunal in paragraphs 7.2 to 7.7, the entire objective of remanding the proceedings to the respondent for giving an opportunity to cross-examine the persons whose statements are relied upon is defeated. He stated that the purpose of cross-examination would be meaningless inasmuch as, even if the applicants succeed in cross-examination in....

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....d on available evidence. Therefore, he urged the Bench to reject the ROM. 5. On a very careful consideration of the entire issue, we agree with the contentions of the applicants that the purpose of remanding the case to the original authority for de novo decision will be defeated in the face of the findings of the Tribunal on the merits of the case recorded in paragraphs 7.2 to 7.7. Theref....