2008 (7) TMI 709

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....ellant. Shri M.H. Patil, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This application for rectification of mistake is filed by the revenue against our Final Order No. A/339/08/CI/EB, dated 26-2-2008 [2008 (227) E.L.T. 274 (T)]. 2. Ld. SDR contends that there is a mistake apparent on the face of the order, inasmuch that the applicability of Notif....

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....ation cannot be denied. Similarly, in respect of chemical solution we find that the Notification exempts all chemical preparation for photographic uses falling under Chapter 37 from whole duty. Once it is not denied that the product in question is chemical solution classifiable under Chapter 37.07 the same is squarely covered by the Notification 264/76 and accordingly exempted from duty payment. S....

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....about the applicability to photographic film only and not to cinematographic films. It seems that there is an error apparent on the face of record in the said order, in respect of the application of the said notification. We also find that the said order has not come to any findings on the issue of limitation. 5. In our considered opinion, the entire issue has to be gone into detail again ....